Bellevue, Co. is a steel fabricator, and job 325 consists of producing 500 steel supports for Ridgewood, Co.. Overhead is applied on the basis of direct labor hours, using a predetermined overhead rate of $20 per hour. Direct costs associated with Job 325 are: direct materials, $20,000; direct labor, 400 hours at $16 per hour. Calculate the cost of Job 325. Cost of Job 325 $