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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

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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 department. The Milling Department's predetermined overhead rate is based on machine-hours and the Customizing Department's predetermined overhead rate is based on direct labor-hours. At the beginning of the current year, the company had made the following estimates: Machine-hours Direct labor-hours Total fixed manufacturing overhead cost Variable manufacturing overhead per machine-hour Variable manufacturing overhead per direct labor-hour Milling Customizing 16,000 23,000 6,000 $ 92,800 9,000 $ 36,000 $ 1.90 $ 3.40 During the current month the company started and finished Job A319. The following data were recorded for this job. Job A319: Machine-hours Direct labor-hours Direct materials Direct labor cost Milling 50 Customizing 10 30 $ 180 $ 760 $ 540 30 $410 if the company marks up its manufacturing costs by 20% then the selling price for Job A319 would be closest to: (Round intermediate calculations to 2 decimal places.)

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