A corporation uses a job$-$order costing system with a single plantwide predetermined overhead rate based on direct labor$-$hours. The company based its predetermined overhead rate for the current year on total fixed manufacturing overhead cost of $$90,000,$ variable manufacturing overhead of $$3\mathrm{.}50$ per direct labor$-$hour, and $40,000$ direct labor$-$hours. The company has provided the following data concerning Job B$612$ which was recently completed:

$\backslash$table$[[$Total direct labor$-$hours,$140],[$Direct materials,$$520$