Lupo 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 the following data:

Total machine$-$hours

Total fixed manufacturing overhead cost

Variable manufacturing overhead per machine$-$hour

$33,000$

$$660,000$

Recently, Job T$687$ was completed with the following characteristics:

$\backslash$table$[[$Number of units in the job,$10],[$Total machine$-$hours,$40],[$Direct materials,$$715$