A company uses job$-$order costing and allocates overhead costs using direct labor hours as the cost driver. At the beginning of the year, the company had estimated the following: Estimated total fixed overhead cost: $$190,000$Estimated variable overhead cost: $$16$ per direct labor hourEstimated total direct labor hours: $3320$ hoursA particular job had $$27,500$ of materials costs and $$3,200$ of direct labor costs $($for $130$ hours of labor$).$ What is the full manufacturing cost of this job? $($Round intermediate calculations and your final answer to the nearest dollar and cents.$)$