A company uses job-order costing and assigns overhead on the basis of direct labor hours. The company estimates that its annual fixed and variable overhead costs and direct labor hours will be: Estimated total annual fixed $200,000 overhead costs Estimated variable overhead cost $4.40 per direct labor hour Estimated direct labor hours 10,000 hours Job 182 was completed during the year and incurred $8,000 in materials costs and $6,000 in direct labor costs (for 600 direct labor hours). Calculate the incremental cash cost of completing this job. (Round any intermediate calculations and the final answer to the nearest dollars and ce ts)