Calculate the cost of Job 845 using a machine hour departmental overhead rate for the Milling Department ($32 per hour) and a direct hour overhead rate for the Finishing Department ($102 per hour). (Round your answer to the nearest dollar.)Assume that manufacturing overhead for Goldratt Company consisted of the following activities and costs:Setup (1,000 setup hours) $118,000Production scheduling (400 batches) 60,000Production engineering (60 change orders) 150,000Supervision (2,000 direct labor hours) 46,000Machine maintenance (12,000 machine hours) 60,000Total activity costs $434,000The following additional data were provided for Job 845:Direct materials costs $7,000Direct labor cost (5 Milling direct labor hours;35 Finishing direct labor hours) $1,000Setup hours 5 hoursProduction scheduling 1 batchMachine hours used (25 Milling machine hours;5 Finishing machine hours) 30 hoursProduction engineering 3 change orders