Royal Company uses budgeted overhead rates to apply overhead to individual jobs. It uses a system based on machine hours. Last year, the company made the following estimates for this year.

Direct labor costs	$9,900,000
Factory overhead costs	$11,748,000
Direct labor hours	$550,000
Machine hours	$660,000

If Job #31255 had the costs listed below, what would be the totalcost of Job #31255?

• Material costs were $300,000.
• Direct labor costswere $216,000.
• Direct labor hours were 12,000; and
• Machine hours were 15,000.

Find

Budgeted overhead rate

Total cost of Job #31255