1. ) Singh Inc. is a job-order manufacturer. The company uses a predetermined overhead rate based on direct labor hours to apply overhead to individual jobs. For the current year, budgeted direct labor hours were 32,600 and factory overhead was $146,700. The following information is for March. Job 121 was completed during March. Job 128 was started in March but not finished.

	March 1, inventories:
	Materials	$	12,000
	Work-in-process (All Job 121)		87,400
	Finished goods		68,000
	Materials purchases	$	125,000
	Direct materials requisitioned:
	Job 121	$	84,000
	Job 128		50,000
	Direct labor hours:
	Job 121		3,500
	Job 128		2,500
	Labor costs incurred:
	Direct labor ($26.00 per hour)	$	260,000
	Indirect labor		46,200
	Factory overhead		27,200
	Factory rent	$	78,400
	Selling & Administrative		52,200

Calculate the total cost of Job 121. Show supporting calculations for your answer, label your work.