Strahan Products uses a job-costing system with two direct-cost categories (direct materials and direct production labour) and one production overhead cost pool. Strahan Products allocates production overhead costs using direct production labour costs. Strahan Products provides the following information: Budget for 2020 Actual results for 2020 Direct materials costs $470 000 $470 000 $201 000 Direct production labour $334 000 costs $996 000 $806 000 Production overhead costs During March, the job-cost record for job 123 contained the following information Direct materials used $61 000 $28 000 Direct production labour costs Calculate the cost of job 123 using normal costing and enter the answer below