Shiny Jewelry Corporation manufactures custom jewelry. In the past, Shiny has been using a traditional overhead allocation system based solely on direct labor - hours. Sensing that this system was distorting costs and selling prices. Muncie has decided to switch to an activity - based costing system using three activity cost pools. Information on these activity cost pools are as follows: Job #309 incurred $ 1.060 of direct material, 32 hours of direct labor at $35 per hour, 84 machine hours, and 7 inspections. Determine the cost of Job #309 using the activity-based costing system