Neptune Accounting Services expects its accountants to work for 28 comma 000 direct labor hours per year. The​ company's estimated total indirect costs are $ 226 comma 000. The direct labor rate is $ 60 per hour. The company uses direct labor hours as the allocation base for indirect costs. If Neptune performs a job requiring 40 hours of direct​ labor, what is the total job​ cost? (Round any intermediate calculations to the nearest​ cent, and your final answer to the nearest​ dollar.)