ABC Company uses a job$-$order costing system. The company made the following estimates at the start of the year:

Direct labor hours $($DLHs$)$ for estimated production: $,100,000$

Machine hours $($MHs$)$ for estimated production: $50,000$

Fixed manufacturing costs: $$480,000$

Variable manufacturing overhead per DLH: $$3$

Variable manufacturing overhead per $MH$ : $$6$

Job A$55$ was started and completed during the year. The following information relates to this job:

$\backslash$table$[[$Direct materials:,$$200$