1. A computer consulting company uses job costing system and has a pre-determined overhead rate of $10 per direct labor hour. This amount is based on an estimated overhead of $20,000 and 2,000 estimated Direct Labor hours. In addition, Selling, General, and Administrative (SG&A) costs for the period totaled $145,000. Total units produced during the period were 1,650,000. Job # 521 incurred direct material costs of $35 and three direct labor hours costing of $65 per hour. The total cost of Job # 521 is: