Assume a company started and completed numerous jobs during June-one of which was Job #23. The company uses two departmental predetermined overhead rates. The rate in the Machining Department is based on machine-hours and the rate in the Assembly Department is based on direct labor- hours. The following additional information from the month of June is available for the company as a whole and for Jobs #23: Estimated total fixed manufacturing overhead Machining $48,000 Assembly $30,000 $ 2.00 12,000 10,000 Estimated variable manufacturing overhead per machine-hour Estimated variable manufacturing overhead per direct labor-hour Estimated total machine-hours to be used Estimated total direct labor hours to be worked $ 1.50 Job 2 Direct materials Machining $ 850 $ Assembly 900 Direct labor $ 400 $ 1,100 Machine-hours 40 Direct labor-hours 60 What is the total job cost for Job #23?