Pinnacle Inc. manufactures curtains to client specifications. It has two cost categories that are directly traced to its products: materials and labor. It also has estimated overhead that consists of:

• annual manufacturing supervisor's salary of $144,261
• annual manufacturing plant cleaning costs of $134,360
• annual manufacturing plant utilities of $135,978

Pinnacle is trying to calculate the cost of making Job #454, which includes:

• $11,351 in materials
• 35 hours of labor @ $12 per hour

The company also expects to use 20,367 labor hours for the year. If Pinnacle allocates overhead based on $250,000 estimated direct labor dollars, what is the total cost ofJob #454? *Hint, make a job order cost sheet for Job 454. It should include materials, labor, and overhead. Round each step to the nearest 2 decimal places. For your final answer, round to the nearest dollar.

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Alejandro Associates is an accounting firm that provides audit and tax services to its clients. Each tax return is considered a "job" for the firm, just like a manufacturing company considers a customer order as a "job."

Alejandro has direct costs related to Tax Return 8405 as follows:

• 6 hours of staff labor @ $106 per hour
• 4 hours of assembly labor @$181 per hour
• $56 of materials

In addition, Alejandro Associates estimates its overhead related to the manufacture of tax returns to be $58,111 for the year. The company expects to do 10,672 returns for the year. The company also expects to use 54,852 staff hours for the year. If Alejandro allocates overhead to jobs based on staff hours, what is the total cost of Tax Return 8405? *Hint, make a job order cost sheet for Job 454. It should include materials, labor, and overhead. Round each step to the nearest 2 decimal places. For your final answer, round to the nearest dollar.