14. Massile Corp. uses a job costing system that assigns five costs to each job: direct labor, direct materials, overhead A (allocated based on direct labor hours), overhead B (allocated based on machine hours), and overhead C (allocated based on number of batches). This period, the following amounts were budgeted:

On Job 4630, direct materials cost $12,000, direct labor cost $15,000, paid at $15 per hour, and 1,200 machine hours were used to produce 1,000 units in batches of 100 units per batch.
Twenty units were spoiled as a normal part of the production process, and 40 units had to be reworked, at the customer’s request, at a cost of $2,000.
Find the cost of Job 4630.

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Overhead A cost $200,000 Overhead B cost $400,000 Overhead C cost $300,000 Direct labor hours 50,000 Machine hours 80,000 Batches 500