White Company has two departments, Cutting and Finishing. The company uses a job-order costing system and computes a predetermined overhead rate in each department. The Cutting Department bases its rate on machine-hours, and the Finishing Department bases its rate on direct labor-hours. At the beginning of the year, the company made the following estimates:

White Company has two departments, Cutting and Finishing. The company uses a job-order costing system and computes a predetermined overhead rate in each department. The Cutting Department bases its rate on machine-hours, and the Finishing Department bases its rate on direct labor-hours. At the beginning of the year, the company made the following estimates Department Cutting Finishing Direct labor hours 6,700 67,000 3,900 Machine-hours 50,600 Total fixed manufacturing overhead cost 390,000 459,000 Variable manufacturing overhead per machine-hour 3.00 Variable manufacturing overhead per direct labor-hour 2.75 Assume that the overhead rates you computed in (1) above are in effect. The job cost sheet for Job 203, which was started and completed during the year, showed the following: Department Cutting Finishing Direct labor hours 20 Machine-hours 81 Materials requisitioned 790 350 39 150 Direct labor cost compute the total manufacturing cost assigned to Job 203 (Round your intermediate and final answers to 2 decimal places.) Total manufacturing cost