Capable Carts manufactures custom carts for a variety of uses. The following data have been recorded for Job 892, which was recently completed. Direct materials used cost $6,300, the budgeted direct materials were $5,900. There were 180 direct labour hours worked on this job at a direct labour wage rate of $20 per hour; the budgeted direct labour wage rate was $21 per hour. There were 75 machine hours used on this job. The budgeted and actual indirect cost allocation rates are $32 and $29 per machine hour used, respectively.

1. What is the total manufacturing cost of Job 892 using normal costing?

2. What is the total manufacturing cost of Job 892 using actual costing?