At the beginning of the day, January 31, 2024, XYZ’s accountant noticed that the job cost sheet for Job 111 showed direct materials put into process totaling $160 and no other costs.  During the subsequent 8 hours on the 31st, a worker named J.B Smith used most of the day to convert the direct materials into a completed Job 111.  In completing the job J.B. also accessed some minor supplies such as glue and nails that probably cost about $4.33.  At the end of the day on January 31, the timesheet for J.B. Smith showed wages owed as follows      6 hours @ $20/ hour completing Job 111   = $120.00     2 hours @ $20/hour factory maintenance  =     40.00                                                                                  $160.00  Required:   Calculate the total cost of Job 111.  Round to the nearest whole number. Total cost of job 111 = 数值题