Neptune Accounting Services expects its accountants to work for 28,000

direct labor hours per year. The company's estimated total indirect costs are $237,000.

The direct labor rate is $70 per hour. The company uses direct labor hours as the allocation base for indirect costs. If Neptune performs a job requiring 40 hours of direct labor, what is the total job cost? (Round any intermediate calculations to the nearest cent, and your final answer to the nearest dollar.)