Landen Corporation uses a job$-$order costing system. At the beginning of the year, the company made the following estimates:

Direct labor$-$hours required to support estimated production

Machine$-$hours required to support estimated production

Fixed manufacturing overhead cost

Variable manufacturing overhead cost per direct labor$-$hour

Variable manufacturing overhead cost per machine$-$hour

$155,000$

$77,500$

$$465,000$

$$4\mathrm{.}80$

$$9\mathrm{.}60$

During the year, Job $550$ was started and completed. The following information is available with respect to this job:

$\backslash$table$[[$Direct materials,$$210$