ATL Manufacturing Company had the following cost information for May.

Materials Requisitions
Department Number	Job Number	Quantity	Cost per unit
1	88Y	2,130	$3.83
1	88Y	921	$5.73
Labor hours and rates
Department Number	Job No.	Labor Hours	Labor Rate
1	88Y	47	$18.50
2	88Y	321	$16.25

The overhead rate in Department 1 is based on direct labor-hours, at $4.75 per hour; in Department 2 the rate is 120 percent of direct labor cost. ATL Manufacturing Company had no beginning work-in-process inventory for May. Required Calculate the direct materials, direct labor, factory overhead, and total costs for job 88Y.