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		31,200
Total fixed manufacturing overhead cost	$	156,000
Variable manufacturing overhead per machine-hour	$	3.00

Recently, Job T687 was completed with the following characteristics:

Number of units in the job		10
Total machine-hours		30
Direct materials	$	665
Direct labor cost	$	1,330

The total job cost for Job T687 is closest to:

Multiple Choice

• $1,570

• $1,995

• $905

• $2,235