Sparkle Company uses job costing and applies overhead using an actual costing system using direct labor hours as the allocation base. Given the following information, what is the total manufacturing cost of Job 402?

	estimated		actual
direct labor hours	25000		20000
direct labor cost	$ 500,000.00		$ 390,000.00
overhead	$ 400,000.00		$ 420,000.00
job 402
Direct materials			$ 500.00
Direct labor cost			$ 600.00
Direct labor hours			32

		$1,100
		$1,772
		$1,320
		$1,640