The Crespin Company uses a job order costing system at its plant in GreenBay, Wisconsin. The plant has a machining department and a finishing department. The company uses two cost driver rates for allocating manufacturing overhead costs to joborders: one on the basis of machine hours for allocating machining department overhead costs and the other on the basis of direct labor cost for allocating the finishing department overhead costs. Estimates for the current yearfollow:

Machining Department Finishing Department

Manufacturing overhead costs $ 667,000 $ 280,000

Machine hours 23,000 1,100

Direct labor hours 6,000 23,000

Direct labor cost $ 164,000 $ 350,000

Lastmonth, cost records for job 511 show thefollowing:

Machining Department Finishing Department

Direct materials cost $ 10,000 $ 2,800

Direct labor cost $ 350 $ 1,300

Direct labor hours 10 35

Machine hours 70 7

Determine the Manufacturing Overhead Costs charged to job 511.