September $1,$ inventories

Materials inventory $ $8,700$

Work$-$in$-$process inventory $($All Job A$)33,600$

Finished goods inventory $73,000$

Material purchases $122,000$

Direct materials requisitioned

Job A $77,000$

Job B $39,500$

Direct labor hours

Job A $5,400$

Job B $3,000$

Labor costs incurred

Direct labor $($$$9\mathrm{.}00$ per hour$)75,600$

Indirect labor $14,700$

Supervisory salaries $7,200$

Rental costs

Factory $8,200$

Administrative offices $3,000$

Total equipment depreciation costs

Factory $9,300$

Administrative offices $3,400$

Indirect materials used $13,200$ What is the total cost of Job A$?$

Note: Do not round intermediate calculations.