Concord Company manufactures custom-order furniture. During 2020, actual manufacturing overhead totaled $714000. Based on the 2020 results, and projected production for 2021, management prepared the 2021 budget and estimated that manufacturing overhead would total $1388800. The estimated number of direct labor hours for 2021 is 49600, and the estimated amount of direct labor cost is $960000. The company plans to use direct labor hours as the basis to allocate overhead to jobs. During May and June 2021, employees worked on the following four jobs:

Monthly data		Job X43		Job X87		Job Z22		Job A33
May
Direct materials		$87000		$71400		$43800		$38500
Direct labor cost		$101100		$90500		$78400		$51900
Direct labor hours		5120		4580		3970		2660
June
Direct materials		$23000		$40200		$35600		$24400
Direct labor cost		$27900		$51900		$62100		$32500
Direct labor hours		1600		2600		3100		1660

Job X87 was started in May and delivered to the customer in late June. What is the cost of Job X87?

A) $455040

B) $508520

C) $254000

D) $239000