To keep records of the actual cost of a special order job, a Job Order Cost System has been developed. Overhead is applied at the rate of $50\%$ of the direct labor cost.

Job Order Costing Section

On January $1,20$x$2,$ Division S began Job $2407$ for the Client, THE BIG CHILDREN STORE. The job called for $4,000$ customized lamps. The following set of transactions occurred from January $5$ until the job was completed:

$5-$Jan Purchased $4,000$ Lamp Kits @ $$16\mathrm{.}75$ per kit.

$9-$Jan $4,100$ sets of Lamp Kits were requisitioned, including all those in the Beginning Inventory.

$17-$Jan Payroll of $560$ Direct Labor Hours @ $$9\mathrm{.}50$ per hour.

$30-$Jan Payroll of $610$ Direct Labor Hours @ $$9\mathrm{.}75$ per hour.

$30-$Jan $3,990$ lamps were completed and shipped. All materials requisitioned were used or scrapped, and are a cost of normal processing.

Month End Overhead Information

Actual Variable Manufacturing Overhead

$ $1,427\mathrm{.}40$

Actual Fixed Manufacturing Overhead

$$39,373\mathrm{.}45$

Round to two places, $##$.$##

Cost of Direct Material Incurred in Manufacturing Job $2407$

$\backslash$table$[[,,,,,],[,,,,,],[,,,,,67,000\mathrm{.}00$