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 estimates: Total estimated direct labor-hours 44,000 Total estimated fixed manufacturing overhead cost $ 224,400 Estimated Variable manufacturing overhead per direct labor-hour $5.00 Recently, Job P951 was completed with the following characteristics: Total direct labor-hours 100 Direct materials $ 750 Direct labor cost $ 4,400 The total job cost for Job P951 is $1.760 $6,160 $5,150 $5,410