ASD estimated the following budgeted/estimated production cost for 1,000 units of product for job 588 during 2008: Direct materials: 600 pounds at $4 per pound = $2,400 Direct labor: 2,000 hours at $10 per hour = $20,000 Manufacturing overhead ($66,000 estimated for the year divided by 6,000 estimated machine hours = $11 per machine hour): 1,500 hours at $11 per machine hour = $16,500

ASD, Inc. incurred the following actual costs for job 588: Direct materials: 610 pounds at $4.50 per pound = $2,745 Direct labor: 1,980 hours at $9.90 per hour = $19,602 Manufacturing overhead: $65,100 actual for the year; 5,900 actual machine hours for the year; 1,400 actual machine hours used on job 588

1. Using actual costing, the total product cost for the job, rounded to the nearest dollar, would be: Actual costing amount: $__________

2. Using normal costing, the total product cost for the job, rounded to the nearest dollar, would be: Normal costing amount: $__________