Brown Company is a manufacturer that uses a job-order-costing system. Brown purchases 100% of its raw materials on account from vendor CHase Company and the company disposes of any over/under applied overhead using the method covered in class. 75% of the company's building square footage relates to manufacturing activities while 25% is used for non-factory purposes.

Tango provides the following account balances from the company's official financial statements:

Additionally, the company provides the following information regarding 2020 activity:

*items included in the "other indirect factory cost" category are unrelated to the building.

Assume for purposes of this question that Brown applies overhead using direct labor dollars as the cost driver. At the end of 2020 Brown had only a single factory job in process (job 286) which was started during 2020. Job #286 has been assigned a total of $24,000 of direct materials.

True or False job 286 would have $12,700 of direct labor included on its job cost record at the end of 2020.