Hickingbottom Corporation has two production departments, Forming and Finishing. The company uses a job-order costing system and computes a predetermined overhead rate in each production department. The Forming Department's predetermined overhead rate is based on machine-hours and the Finishing Department's predetermined overhead rate is based on direct labor-hours. At the beginning of the current year, the company had made the following estimates: Forming Finishing Machine-hours Direct labor-hours Total fixed manufacturing overhead cost Variable manufacturing overhead per machine-hour Variable manufacturing overhead per direct labor-hour 17,000 15,000 7,000 $96,900 $65,800 1,000 $ 2.00 $3.60 During the current month the company started and finished Job M381. The following data were recorded for this job: Job M381: Machine-hours Direct labor-hours Direct materials Direct labor cost Forming Finishing 30 40 $ 350 1,000 80 30 $840 $750 The total job cost for Job M381 is closest to: (Round your intermediate calculations to 2 decimal places.) Multiple Choice $2,206 $616 $4,076 $1,870