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Comans Corporation has two production departments, Milling and Customizing. The company uses a job-order costing system and computes a predetermined overhead rate in each production

Comans Corporation has two production departments, Milling and Customizing. The company uses a job-order costing system and computes a predetermined overhead rate in each production department. The Milling 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:

Milling Customizing
Machine-hours 27,000 19,000
Direct labor-hours 8,000 3,000
Total fixed manufacturing overhead cost $ 86,400 $ 16,200
Variable manufacturing overhead per machine-hour $ 1.30
Variable manufacturing overhead per direct labor-hour $ 3.20

During the current month the company started and finished Job A319. The following data were recorded for this job:

Job A319: Milling Customizing
Machine-hours 30 40
Direct labor-hours 40 20
Direct materials $ 460 $ 200
Direct labor cost $ 520 $ 600

If the company marks up its manufacturing costs by 20% then the selling price for Job A319 would be closest to: (Round your intermediate calculations to 2 decimal places.)

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