$3\mathrm{.}33pts$

A corporation uses a job$-$order costing system with a single plantwide predetermined overhesd rate based on machine$-$hours. The company based its predetermined overhead rate for the current year on total fixed manufacturing overhead cost of $$665,000,$ variable manufacturing overhead of $$3\mathrm{.}00$ per machine$-$hour, and $70,000$ machine$-$hours. Recently, Job V$159$ was completed with the following characteristics:

$\backslash$table$[[$Number of units in the job,$30],[$Total machine$-$hours,$100],[$Direct materials,$$720$