HAS$-26754$ Company uses a job$-$order costing system. Its plantwide predetermined overhead rate uses direct labor$-$hours as the

allocation base. The company pays its direct laborers $$25\mathrm{.}00$ per hour. During the year, the company started and completed only two

jobs$-$Job Teta, which used $60,100$ direct labor$-$hours, and Job Gamma. The job cost sheets for these two jobs are shown below:

How much is the direct materials cost for Job Teta?

$781,300$

$1,602,500$

$1,502,500$

$100,000$