The following costs are allocated to job Q. Calculate the product cost of job Q as would be reported externally on the financial statements. Direct materials Direct labor $408,000 $972,000 Variable MOH $76,800 Fixed MOH $144,000 Selling costs $235,200 General and administrative costs $24,000 $1,860,000 $1,600,800 $1,456,800 $1,836,000