Root Technology Co. manufactures CDs and DVDs for computer software and entertainment companies. Root uses job order costing. On September 2, Root began production of 5, 600 DVDs, Job 423, for Diorama Pictures for $1.10 sales price per DVD. Root promised to deliver the DVDs to Diorama Pictures by September 5. Root incurred the following costs: Root Technology allocates manufacturing overhead to jobs based on the relation between estimated overhead of $564,000 and estimated direct labor costs of $470,000. Job 423 was completed and shipped on September 3. Choose from any list or enter any number in the input fields and then click Check