TB MC Qu$.2-158($Algo$)$ Kostelnik Corporation uses a job$-$order costing...

Kostelnik Corporation uses a job$-$order costing system with a single plantwide predetermined overhead rate based on machine$-$hours. The company based its predetermined overhead rate for the current year on total fixed manufacturing overhead cost of $$481,900,$ variable manufacturing overhead of $$3\mathrm{.}00$ per machine$-$hour, and $79,000$ machine$-$hours. The company has provided the following data concerning Job A$496$ which was recently completed:

$\backslash$table$[[$Number of units in the job,$20],[$Total machine$-$hours,$80],[$Direct materials,$$870$