Canyon City Co. uses a job order costing system that combines actual direct material and actual direct labor costs with a predetermined overhead charge based on machine hours. Expected overhead and machine hours of $1,136,800 and 116,000, respectively, were used in developing the predetermined rate for the year. During the year, the company worked on Job #876 and incurred the following costs and machine hours:

Direct material	$38,000
Direct labor	$17,440
Machine hours	260

a. 1. What is the total cost of Job #876? $Answer 2. What is the cost per unit if 1,200 were made? Note: Round your answer to two decimal places. $Answer b. In completing Job #876, 24 units were defective and had to be reworked at a cost of $25 each. Assume that spoilage and rework costs were included in the original estimated overhead costs. Where does the $600 rework cost appear in the accounts of Canyon City Co.? AnswerCost of Goods SoldFinished Goods InventoryLoss on Abnormal ReworkManufacturing Overhead ControlRaw Material InventoryWages PayableWork in Process Inventory c. Disregard the facts in (b). Upon completing Job #876, the quality control inspector determined that 24 units were spoiled and would be unacceptable to the customer. Twenty-four additional good units were made at a total cost of $1,112. The spoiled units were sold for $192 as "seconds" to an outlet store. What is the total cost of Job #876? $Answer