Based on the cost and hours assigned to the factory services department, the cost of Job 276 will be $195.
This is based on the machine hours spent on it. Can be found by the formula:
= Number of machine hours on Job 276 x Cost incurred by department / total machine hours
= 1,500 x 130,000 / 1,000,000
= $195
In conclusion, the cost would be $195.
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