Panther 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 $462,000, variable manufacturing overhead of $3.20 per machine- hour, and 60,000 machine-hours. The company has provided the following data concerning Job X455 which was recently completed: Number of units in 20 the job Total machine-hours 80 Direct materials $940 Direct labor cost $2,240 The total job cost for Job X455 is closest to: $3.972 O $4,052 O $3,180 $4.332 i Chp