Barker Inc. has identified the following overhead costs and cost drivers for the upcoming year: Expected Overhead Item Expected Cost Cost Driver Quantity Setup costs $181,000 Number of setups 560 Ordering costs 118,000 Number of orders 3,240 Maintenance 440,250 Machine hours 4,200 Power 30,400 Kilowatt hours 62,730 The following are two of the jobs completed during the year: Item Job 400 Job 401 Direct materials $980 $2,200 Direct labour $410 $2,830 Direct labour hours 54 90 Number of setups 2 5 Number of orders 4 6 Machine hours 17 20 Kilowatt hours 30 52 The company's normal activity is 4,100 direct labour hours. If Barker used direct labour hours to assign overhead, the total cost of Job 401 would be: