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		78,000
Total fixed manufacturing overhead cost	$	460,200
Variable manufacturing overhead per direct labor-hour	$	5.00

Recently, Job P951 was completed with the following characteristics:

Number of units in the job		50
Total direct labor-hours		100
Direct materials	$	710
Direct labor cost	$	7,800

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

Garrison 16e Rechecks 2017-06-22, 2017-08-01

• $1,800

• $8,510

• $8,890

• $9,600