Job 910 was recently completed. The following data have been recorded on its job cost sheet:

Dehner Corporation uses a job-order costing system with a single plantwide predetermined overhead rate based on direct labor-hours. The company based its predetermined overhead rate for the current year on the following data:

Total direct labor-hours		85,000
Total fixed manufacturing overhead cost	$	306,000
Variable manufacturing overhead per direct labor-hour	$	6.00

Recently, Job P951 was completed with the following characteristics:

Number of units in the job		25
Total direct labor-hours		100
Direct materials	$	700
Direct labor cost	$	8,500

The total job cost for Job P951 is closest to: (Round your intermediate calculations to 2 decimal places.)

The Corporation applies manufacturing overhead on the basis of machine-hours. The predetermined overhead rate is $16 per machine-hour. The total cost that would be recorded on the job cost sheet for Job 910 would be: