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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 21,000 12,000
Direct labor-hours 14,000 5,000
Total fixed manufacturing overhead cost $ 63,000 $ 24,000
Variable manufacturing overhead per machine-hour $ 2.00
Variable manufacturing overhead per direct labor-hour $ 5.00

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 70 30
Direct labor-hours 20 40
Direct materials $ 590 $ 200
Direct labor cost $ 760 $ 600

If the company marks up its manufacturing costs by 10% then the selling price for Job A319 would be closest to:

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