Levron Corporation uses a job$-$order costing system with a single plantwide predetermined overhead rate based on machine$-$hours. The company based its predetermined overhead rate for the current year on total fixed manufacturing overhead cost of $$58,000,$ variable manufacturing overhead of $$2\mathrm{.}00$ per machine$-$hour, and $20,000$ machine$-$hours. The company has provided the following data concerning Job P$978$ which was recently completed:

$\backslash$table$[[$Number of units in the job,$20],[$Total machine$-$hours,$80],[$Direct materials,$$500$