Alejandro Associates is an accounting firm that provides audit and tax services to its clients. Each tax return is considered a "job" for the firm, just like a manufacturing company considers a customer order as a "job."

Alejandro has direct costs related to Tax Return 8405 as follows:

• 6 hours of staff labor @ $99 per hour
• 5 hours of assembly labor @$162 per hour
• $71 of materials

In addition, Alejandro Associates estimates its overhead related to the manufacture of tax returns to be $57,468 for the year. The company expects to do 10,358 returns for the year. The company also expects to use 57,893 staff hours for the year. If Alejandro allocates overhead to jobs based on staff hours, what is the total cost of Tax Return 8405? *Hint, make a job order cost sheet for Job 454. It should include materials, labor, and overhead. Round each step to the nearest 2 decimal places. For your final answer, round to the nearest dollar.