Accountants are testing two plantwide methods to calculate Applied Manufacturing Overhead for Job A1. Estimates for the company include the following information: Estimated Variable Manufacturing Overhead per unit = $2.50/Direct Labor Hours Estimated Fixed Manufacturing Overhead = $1,200 Estimated Direct Labor Hours = 1000 Direct Labor Hours Information for Job A1 job sheet is below: Actual Direct Material Cost = $2,000 Actual Direct Labor Costs $10,000 and the wage rate= $20/DLH If the company chooses to use an estimated Predetermined overhead rate based on Direct Labor hours, what is the product cost for Job A1? Show all calculations.