The following information relates to Webster Inc.:
| Advertising Costs | $10,270 |
| Sales Salary | 4,500 |
| Sales Revenue | 450,000 |
| President’s Salary | 40,300 |
| Office Rent | 61,100 |
| Manufacturing Equipment Depreciation | 2,080 |
| Indirect Materials | 9,360 |
| Indirect Labor | 11,700 |
| Factory Repair and Maintenance | 910 |
| Direct Materials | 28,080 |
| Direct Labor | 35,100 |
| Delivery Vehicle Depreciation | 1,027 |
| Administrative Salaries | 24,700 |
How much were Webster’s product costs?
Dehner Corporation uses a job-order costing system with a single plantwide predetermined overhead rate based on direct labor hours. The company based its predetermined overhead rate for the current year on the following data:
| Total direct labor hours | 72,000 |
| Total fixed manufacturing overhead cost | $223,200 |
| Variable manufacturing overhead per direct labor hours | $3 |
Recently, Job P951 was completed with the following characteristics:
| Number of units in the job | 20 |
| Total direct labor hours | 100 |
| Direct materials | $890 |
| Direct labor cost | $7,200 |
The total job cost for Job P951 is _____.
