Gobor-109 Inc. uses a job-order costing system with a predetermined overhead rate using machine hours as the allocation base. The company made the following estimates at the beginning of last year: Total machine-hours 31,800 Total fixed manufacturing overhead cost $ 159,000 Variable manufacturing overhead per machine-hour $ 2.00 Gobor-109 Inc. started and completed Job X250 last year. It reported the following information for Job X250: Number of units in the job 10 Total machine-hours 30 Direct materia