1. Red Cat Auto Repairs uses a job-order costing system. The company applies all of its overhead costs to jobs based on direct labor hours. At the beginning of the year, it made the following estimates:

Estimated Data
	Mechanical Repair	Body Repair	Total
Direct Labor Hours	40,000	25,000	65,000
Fixed OH Cost	$591,000	$155,000	$746,000
Variable OH/DLH	$4	$7	$11
Job C34			Total
Direct Material	$800	$1,700	$2,500
Direct Labor Cost	$1,900	$2,500	$4,400
Direct Labor Hrs Used	11	16	27

What is the selling price for Job C34 using multiple department predetermined overhead rate? Selling Price = 68% markup.