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	16,000	23,000
Direct labor-hours	6,000	9,000
Total fixed manufacturing overhead cost	$92,800	$36,000
Variable manufacturing overhead per machine-hour	$ 1.90
Variable manufacturing overhead per direct labor-hour		$ 3.40

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	50	10
Direct labor-hours	30	30
Direct materials	$410	$180
Direct labor cost	$760	$540

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.)

Multiple Choice

• $2,497

• $2,996

• $499

• $3,596