Frugal Tire manufactures tires for all-terrain vehicles. Frugal uses job costing and has a perpetual inventory system. On November 22, Frugal received an order for 130 TX tires from ATV Corporation at a price of $75 each. The job, assigned number 298, was promised for December 10. After purchasing the materials, Frugal began production on November 30 and incurred the following direct labor and direct materials costs in completing the order: (Click the icon to view the costs.) Frugal allocates manufacturing overhead to jobs on the basis of the relation between expected overhead costs ($418,000) and expected direct labor hours (22,000). Job 298 was completed on December 3 and shipped to ATV on December 5. Read the requirements.