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: Milling Customizing Machine-hours 23,000 18,000 Direct labor-hours 10,000 7,000 Total fixed manufacturing overhead cost Variable manufacturing overhead per machine- $75,900 $41,300 1.30 hour Variable manufacturing overhead per direct 4.00 labor-hour 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 30 Direct labor-hours 50 30 $ 790 $780 $ 240 $ 720 Direct materials Direct labor cost If the company marks up its manufacturing costs by 20% then the selling price for Job A319 would be closest to: (Round your