overhead rate for the current year on the following data:

Total direct labor$-$hours

Total fixed manufacturing overhead cost

Variable manufacturing overhead per direct labor$-$hour

$107,000$

$$406,600$

$$5\mathrm{.}00$

Recently, Job P$951$ was completed with the following characteristics:

$\backslash$table$[[$Number of units in the job,$100],[$Total direct labor$-$hours,$100],[$Direct materials,$$800$