At the end of the second week in March, Job No. 710 has an accumulated total cost of $37,800.

In the third week. $9,000 of direct materials were used on Job 710, .300 hours of direct labor were charged to the job at $40 per hour, and manufacturing overhead was applied on the basis of $40 per machine-hour for overhead. Job No. 710 was the only job worked on in the third week. It was also completed in the third week. Job No. 710 used 160 machine-hours during the third week in March. Compute the cost of Job No. 710, and give the journal entry required to record its completion and transfer to Finished Goods Inventory. pk41