On January 1, 2021, X Company estimated the following costs for the year:

Direct materials $61,800

Direct labor 82,600

Factory supplies 19,600

Factory maintenance 28,300

Marketing research 43,900

Factory rent 42,700

Sales salaries 41,000

Factory insurance 65,100

The company also estimated 5,900 direct labor hours and 69,000 machine hours for the year.

X company uses a plantwide overhead allocation system, with machine hours as the cost driver. The direct labor cost for one of the products that it produced in 2021, Product A, was $8,260, and it required 767 direct labor hours and 4,140 machine hours.