30. At the beginning of the year, a company estimated that 20,000 direct labor-hours would be required for the periods estimated level of production. The company also estimated $140,000 of fixed manufacturing overhead cost for the coming period and variable manufacturing overhead of $1.50 per direct labor-hour. The company incurred actual manufacturing overhead costs of $180,000 and it actually worked 20,000 direct labor-hours during the period. The companys direct labor wage rate is $18 per hour. Assume that Job X used $200 in direct materials and 16 direct labor-hours. What is the total job cost for Job X?