Jackson Company uses a job-order costing system. At the beginning of March, the company had two jobs in process with the following costs:

Job # 456 Direct material $3400, Direct Labor $510, overhead $255

Job #461 Direct material $1100, direct labor $289, overhead ?

Jackson pays its workers $8.50 per hour and applies overhead on a direct labor hour basis.

Refer to Jackson Company. During March, Jackson's employees worked on Job #649. At the end of the month, $714 of overhead had been applied to this job. Total Work in Process at the end of the month was $6,800 and all other jobs had a total cost of $3981. What amount of direct materials is included in job #649?

$677

$4658

$2142

$1391