Collini Corporation has two production departments, Machining and Customizing. The company uses a job-order costing system and computes a predetermined overhead rate in each production department. The Machining Departments predetermined overhead rate is based on machine-hours and the Customizing Departments predetermined overhead rate is based on direct labor-hours. At the beginning of the current year, the company had made the following estimates:

	Machining		Customizing
Machine-hours		17,000		15,000
Direct labor-hours		3,000		6,000
Total fixed manufacturing overhead cost	$	102,000	$	61,200
Variable manufacturing overhead per machine-hour	$	1.70
Variable manufacturing overhead per direct labor-hour			$	4.10

During the current month the company started and finished Job T268. The following data were recorded for this job:

Job T268:	Machining		Customizing
Machine-hours		80		30
Direct labor-hours		30		50
Direct materials	$	720	$	380
Direct labor cost	$	900	$	1,500

The total job cost for Job T268 is closest to: (Round your intermediate calculations to 2 decimal places.)

Garrison 16e Rechecks 2017-06-28

Multiple Choice

$4,831

$2,595

$616

$2,236