TEB estimated the following production cost for 1.000 units of product for job 588 during 2022: 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: $68.733 actual for the year; 6,300 actual machine hours; 1,475 actual machine hours used on job 588 12. Using normal costing, the total product cost for job 588 rounded to the nearest dollar would be