Carpenter Manufacturing Corporation, a new business beginning operations in February 2011, uses a job costing system; has 2 Direct Cost Categories (direct materials and direct labor); and 2 Indirect Cost Pools (the Machining department [allocation base - machine hours] and the Refining department [allocation base - direct labor]).

Before beginning operations, the company prepared an annual planning budget showing the following amounts:

Machining department Planning Budget: Manufacturing Overhead $11,100,000; Direct Labor $1,560,000; Direct Labor Hours 60,000; Plant Machine Hours 300,000.

Refining department Planning Budget: Manufacturing Overhead $5,086,224; Direct Labor $3,260,400; Direct Labor Hours 125,400; Plant Machine Hours 31,350.

During February 2011, the company produced Job 100, purchasing $45,000 of direct raw materials for the Machining department and $25,000 of direct raw materials for the Refining department. 20% of the materials purchased for the Machining department and 32% of the materials purchased for the Refining department remained in Inventory at the end of February.

Early in February 2011, a blizzard with record snowfall totals, resulted in inaccessible roads and the closing of the plant for 2 days. Overtime hours became necessary in order for production to remain on schedule. Manufacturing labor hours for Job 100 were as follows: Machining department: 90 regular hours, 9 overtime hours; Refining department 150 regular hours, 28 overtime hours. The labor rate per hour is $26. Plant Machine Hours for Job 100 were as follows: Machining department: 460 hours; Refining department: 39 hours.

What are the Total Manufacturing Costs for Job 100?