Ki Technology Co$.$ manufactures CDs and DVDs for computer software and entertainment companies. Ki uses job order costing. On June $2,$ Ki began production of $5,200$ DVDs$,$ Job $423,$ for Diorama Pictures for $$1\mathrm{.}70$ sales price per DVD$.$ Ki promised to deliver the DVDs to Diorama Pictures by June $5.$ Ki incurred the following costs: $($Click the icon to view the costs.$)$

Ki Technology allocates manufacturing overhead to jobs based on the relation between estimated overhead of $$559,000$ and estimated direct labor costs of $$430,000.$ Job $423$ was completed and shipped on June $3.$

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