WoodGrain Technology makes home office furniture from fine hardwoods. The company uses a job-order costing system and predetermined overhead rates to apply manufacturing overhead cost to jobs. The predetermined overhead rate in the Preparation Department is based on machine hours, and the rate in the Fabrication Department is based on direct labor-hours. At the beginning of the year, the company's management made the following estimates for the year:

DepartmentPreparationFabricationMachine-hours84,00039,000Direct labor-hours39,00055,400Direct materials cost$194,000$204,000Direct labor cost$289,000$519,000Fixed manufacturing overhead cost$268,800$554,000Variable manufacturing overhead per machine-hour$2.20-Variable manufacturing overhead per direct labor-hour-$4.20

Job 127 was started on April 1 and completed on May 12. The company's cost records show the following information concerning the job:

DepartmentPreparationFabricationMachine-hours32071Direct labor-hours85129Direct materials cost$948$1,220Direct labor cost$700$1,010

rev: 10_03_2016_QC_CS-64411