At Collins Company, manufacturing each job requires work in two departments - Production Department A and Production Department B. The Collins Company uses departmental predetermined factory overhead rates to apply manufacturing overhead to jobs. The predetermined overhead rate is based on labor cost in Department A and on machine hours in Department B. At the beginning of the year, the company made the following estimates: Direct labor cost Manufacturing overhead Direct labor hours. Machine hours Department A Direct materials cost Direct labor cost Direct labor hours Machine hours $65,000 $130,000 8,000 3,000 Department B $42,000 $48,000 10,000 20,000 Job 500 was one of the jobs completed during the year. Job 500 had used the following resources in each department: Department A Department B $1,800 $1,200 $2,000 $1,000 100 50 45 120 Direct labor cost Manufacturing overhead Direct labor hours Machine hours Department A Direct materials cost Direct labor cost Direct labor hours Machine hours $65.000 $130,000 $1,800 $2,000 100 8,000 45 3,000 Department B $42,000 $48,000 Job 500 was one of the jobs completed during the year. Job 500 had used the following resources in each department: Department A Department B $1,200 $1,000 50 120 10,000 20,000 Compute total cost of manufacturing Job 500. Example of Answer: 4000 (No comma, space, decimal point, or $ sign)