Ryan Company uses normal costing system with a predetermined overhead rate based on machine-hours. At the start of the year, the company estimated manufacturing overhead for the year would be \$240,000 and machine hours used would be 16,000. The following information pertains to March of the current year:
|Item||Job 18||Job 26||Job 39|
|Work in process, March 1||\$17,000||\$28,000||\$31,000|
|Materials used in March||\$4,000||\$4,800||\$7,200|
|Direct labor cost in March||\$2,400||\$3,600||\$4,000|
|Machine hours in March||800||1,400||1,800|
Actual manufacturing overhead costs incurred in March were \$32,000.
Determine the total cost of each job (in $).