XYZ Co$.$ makes a single product customized for each customer. XYZ Co$.$ uses normal costing, and it has decided that the best allocation base for each product is machine hours. In $2023,$ the budgeted overhead cost was $$216,000.$ The estimated number of hours that the machine could operate was $5,400$ hours. Actual numbers at the end of the year showed that the total manufacturing overhead incurred was $$228,800$ and the machine operated for a total of $5,200$ hours.Job #$53$ had the following information reported in its cost sheet:Direct Materials: $$14,500$Direct Labor: $$23,500-$ Machine hours: $710$How much was the total manufacturing cost for the production of Job #$53$ reported in its cost sheet?