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TEB estimated the following production cost for 1,000 units of product for job 588 during 2010: Direct materials: 600 pounds at $5 per pound =

TEB estimated the following production cost for 1,000 units of product for job 588 during 2010:

Direct materials: 600 pounds at $5 per pound = $3,000

Direct labor: 2,000 hours at $10 per hour = $20,000

Manufacturing overhead ($65,000 estimated for the year divided by

6,000 estimated machine hours = $10.8333 per machine hour):

1,500 hours at $10.8333 per machine hour = $16,250

TEB, Inc. incurred the following actual costs for job 588:

Direct materials: 620 pounds at $4.50 per pound = $2,790

Direct labor: 1,970 hours at $9.90 per hour = $19,503

Manufacturing overhead: $69,245 actual for the year; 6,300 actual machine hours;

1,475 actual machine hours used on job 588

Using actual costing, the total product cost for the following job rounded to the nearest dollar would be __________?

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