16. Cambrie, Inc., uses a job costing system that divides manufacturing overhead into three categories:

design (25% of overhead), production (60% of overhead), and labor support (15% of overhead). Design overhead is allocated on the basis of design hours, production overhead is allocated on the basis of machine hours, and labor support overhead is allocated on the basis of direct labor hours. Budgeted manufacturing overhead cost is $2,000,000, and 2,000 design hours, 500,000 machine hours, and 10,000 direct labor hours were budgeted. During the period, Job 46C was completed, which used $50,000 in direct materials, $80,000 in direct labor, 100 design hours, 7,000 machine hours, and 1,000 direct labor hours. Although the customer wanted 1,000 units, 9 extra units had to be manufactured because 9 units were destroyed when a machine malfunctioned (this is considered abnormal).

Find the cost of Job 46C.