1. Test Company uses a normal, activity-based cost system to determine product cost. The following information is available from the accounting system.

Activity	Estimated cost	Cost driver	Estimated usage
Moving materials	$45,000	Inspection hours	1,800 inspection hours
Inspecting products	$16,200	Material moves	3,600 material moves

Test Company estimates that 6,120 direct labor hours will be used for the coming period.

During the period, Test Company completed Job 101 and reported the following actual amounts.

	Job 101
Direct materials	$1,500
Direct labor	$1,000
Direct labor hours	250
Inspection hours	100
Material moves	80

Determine the total cost of Job 101.