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 companys management made the following estimates for the year. What would be the total cost recorded for Job 127?

	Department
	Preparation	Fabrication
Machine-hours	80,000	21,000
Direct labor-hours	35,000	50,000
Direct materials cost	$190,000	$400,000
Direct labor cost	$280,000	$530,000
Fixed manufacturing overhead cost	$256,000	$520,000
Variable manufacturing overhead per machine-hour	$2.00	-
Variable manufacturing overhead per direct labor-hour	-	$4.00

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

	Department
	Preparation	Fabrication
Machine-hours		350		70
Direct labor-hours		80		130
Direct materials cost	$	940	$	1,200
Direct labor cost	$	710	$	980