Kubes 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 total fixed manufacturing overhead cost of $90,000, variable manufacturing overhead of $3.50 per direct labor-hour, and 30,000 direct labor-hours. The company has provided the following data concerning Job A477 which was recently completed:

Total direct labor-hours		100
Direct materials	$	520
Direct labor cost	$	2,800

The total job cost for Job A477 is closest to: (Round your intermediate calculations to 2 decimal places.)

Multiple Choice

• $3,450

• $1,170

• $3,970

• $3,320