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 $197,106
• annual manufacturing plant cleaning costs of $195,451
• annual manufacturing plant utilities of $165,700

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

• $10,785 in materials
• 23 hours of labor @ $12 per hour

The company also expects to use 21,055 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.