Dehner Corporation uses a job$-$order costing system with a single plantwide predetermined overhead rate based on direct labor$-$hours. The company based its predetermined overhead rate for the current year on the following data:

Total direct labor$-$hours

Total fixed manufacturing overhead cost

Variable manufacturing overhead per direct labor$-$hour

$72,000$

$$223,200$

$$3\mathrm{.}00$

Recently, Job P$951$ was completed with the following characteristics:

$\backslash$table$[[$Number of units in the job,$20],[$Total direct labor$-$hours,$100],[$Direct materials,$$890$