Dehner 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: Total direct labor-hours 78,000Total fixed manufacturing overhead cost $460,200Variable manufacturing overhead per direct labor-hour $ 5.00 Recently, Job P951 was completed with the following characteristics: Number of units in the job 50Total direct labor-hours 100Direct materials 79Direct labor cost $7,800 The total job cost for Job P951 is closest to: