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		52,000
Total fixed manufacturing overhead cost	$	291,200
Variable manufacturing overhead per direct labor-hour	$	5.00

Recently, Job P951 was completed with the following characteristics:

Number of units in the job		20
Total direct labor-hours		100
Direct materials	$	780
Direct labor cost	$	5,200

The total job cost for Job P951 is closest to: (Round your intermediate calculations to 2 decimal places.)

Multiple Choice

• $6,260

• $5,980

• $1,840

• $7,040