Prather 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: 
Recently, Job P513 was completed with the following characteristics:
The total job cost for Job P513 is closest to: (Round your intermediate calculations to 2 decimal places.)
Definitions:
Kant
A reference to Immanuel Kant, an 18th-century German philosopher known for his work in ethics and moral philosophy, emphasizing duty, autonomy, and the categorical imperative.
Liao, Salvulescu
Scholars known for their contributions to bioethics, particularly in the areas of moral philosophy and biomedical ethics.
Surgical Removal
The process of excising or cutting out a part of the body or a tissue through operative or medical procedures.
Justified
Considered to be right or reasonable, often in situations requiring moral, legal, or rational support.
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