1. Johnson Inc. is a job-order manufacturing company that uses a predetermined overhead rate based on direct labor hours to apply overhead to individual jobs. For the current year, estimated direct labor hours are 85,000 and estimated factory overhead is $595,000. The following information is for September of the current year. Job A was completed during September, and Job B was started but not finished.

September 1, inventories
Materials inventory	$	7,600
Work-in-process inventory (All Job A)		31,400
Finished goods inventory		67,500
Material purchases		105,500
Direct materials requisitioned
Job A		66,000
Job B		34,000
Direct labor hours
Job A		4,300
Job B		3,600
Labor costs incurred
Direct labor ($9.00/hour)		71,100
Indirect labor		13,600
Supervisory salaries		6,100
Rental costs
Factory		7,100
Administrative offices		1,900
Total equipment depreciation costs
Factory		7,650
Administrative offices		1,750
Indirect materials used		12,100

1. What is the total cost of Job A? (Do not round intermediate calculations.)