Landen Corporation uses job$-$order costing. At the beginning of the year, it 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

$110,000$

$55,000$

$$308,000$

$$3\mathrm{.}20$

$$6\mathrm{.}40$

During the year, Job $550$ was started and completed. The following information pertains to this job:

$\backslash$table$[[$Direct materials,$$187$