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The Samuelson Company uses a job-order costing system. The following data were recorded for June: Job Number Date Completed Direct Materials Direct Labour 475 June

The Samuelson Company uses a job-order costing system. The following data were recorded for June:

Job Number Date Completed Direct Materials Direct Labour
475 June 23 $400 $500
476 June 14 600 1,000
477 June 18 900 1,600
478 June 30 1,500 1,400

Overhead is charged to production at $1.2 per direct labour dollar. Jobs 475, 477, and 478 have been delivered to the customer, while Job 476 remains in the finished goods warehouse. What is the cost of Job 478?

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