QTI uses job costing and applies overhead using an actual costing system using direct labour hours as the allocation base. This period's estimated overhead cost is $400,000, estimated direct labour cost is $500,000 and estimated direct labour hours are 25,000. This period's actual overhead cost was $420,000, actual direct labour cost was $390,000, and actual direct labour hours were 20,000. Job 400 Job 401 Job 402 Direct Materials $200 250 500 Direct Direct Labour Cost Labour Hours $800 40 200 10 600 32 What is the total manufacturing cost of Job 402? $1,100 $1,772 $1,320 $1,640