80 Levron Corporation uses a job-order costing system with a single plantwide predetermined overhead rate based on machine-hours. The company base manufacturing overhead cost of $58,000, variable manufacturing overhead of $2.00 per machine-hour, and 20.000 machine-hours. The company has per completed: Number of units in the job 20 Total machine-hours Direct materials $500 Direct labor cost 52.640 The total job cost for job P978 is closest to: (Round your intermediate calculations to 2 decimal places.) $3,032 5892 53.532 53,140