Barker Inc. has identified the following overhead costs and cost drivers fore the upcoming year: Overhead Item Expected Cost Cost Driver Expected Quantity Setup costs Ordering costs Maintenance Power $179636 77731 423809 49298 Number of setups Number of orders Machine hours Kilowatt hours 442 2945 3512 72474 The following are two of the jobs completed during the year: Job 400 Job 401 $942 Direct materials Direct labour $2466 $2581 $406 52 76 2 5 Direct labour hours Number of setups Number of orders Machine hours Kilowatt hours 4 5 15 21 60 28 The company's normal activity is 3793 direct labour hours. If Barker used activity based costing, the total cost of Job 401 would be