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Scott's Smithing has two manufacturing departments--Welding and Painting--and the company started, completed, and sold only two jobs during the month (A and B). The following

Scott's Smithing has two manufacturing departments--Welding and Painting--and the company started, completed, and sold only two jobs during the month (A and B). The following information is available for Job B. The Welding department uses an allocation base of Direct Labor Hours (DLH) and the Painting department uses an allocation base of Machine Hours (MH).

Job B Activity Welding Painting
Predetermined Overhead Rate per unit $5.63 / DLH $10.79 / MH
Machine Hours (in units) 304 MHs 2,594 MHs
Direct Labor Hours (in units) 2,150 DLHs 117 DLHs
Direct Materials Cost $25,846 $12,204
Direct Labor Cost $26,089 $14,788

What was the total Job Cost for Job B, including the costs from both the Welding and Painting departments? Round your answer to two decimals.

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