The following selected data were taken from the books of the Owens O$-$Rings Company. The company uses job costing to account for manufacturing costs. The data relate to April operations.

$(1)$ Materials and supplies were requisitioned from the stores clerk as follows:

Job $405,$ material X$,$ $$7,100.$

Job $406,$ material X$,$ $$3,100$; material Y$,$ $$6,100.$

Job $407,$ material X$,$ $$7,100$; material Y$,$ $$3,300.$

For general factory use: materials A$,$ B$,$ and C$,$ $$2,400.$

$(2)$ Time tickets for the month were chargeable as follows:

Job $405$ $ $11,1003,100$ hours

Job $40614,1003,700$ hours

Job $4078,1002,000$ hours

Indirect labor $3,800$

$(3)$ Other information:

Factory paychecks for $$36,800$ were issued during the month.

Various factory overhead charges of $$19,500$ were incurred on account.

Depreciation of factory equipment for the month was $$5,500.$

Factory overhead was applied to jobs at the rate of $$3\mathrm{.}30$ per direct labor hour.

Job orders completed during the month: Job $405$ and Job $406.$

Selling and administrative costs were $$2,200.$

Factory overhead is closed out only at the end of the year.

What is the total cost of Job $406?$