Coronado Company manufactures custom-order furniture. During 2020, actual manufacturing overhead totaled $ 721000. Based on the 2020 results, and projected production for 2021, management prepared the 2021 budget and estimated that manufacturing overhead would total $ 883800. The estimated number of direct labor hours for 2021 is 49100, and the estimated amount of direct labor cost is $ 980000. 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 $ 85800 $ 72300 $ 44300 $38100 Direct labor cost $ 100800 $ 91200 $ 78600 $ 51200 Direct labor hours 5110 4550 3840 2500 June Direct materials $ 24300 $ 40900 $35200 $ 24900 Direct labor cost $ 28600 $ 52100 $ 61700 $32700 Direct labor hours 1400 2500 3100 1600 Job X87 was started in May and delivered to the customer in late June. What is the cost of Job X87? $ 383400 $ 417600 $ 239500 $ 256500