Jon Hazel employs Chris, Mike and Adam in the workshop of Hazelwood Products Ltd. As Chris and Mike are apprentices, they are paid £5 per hour, but Adam has qualifications and experience and is paid £10 per hour. Their time sheets for week ending 7 January show that Chris spent 35 hours, Mike spent 35 hours and Adam spent 25 hours on making the 10 bookcases they produced. Jon’s accountant, who handles the payroll, estimates that the additional costs incurred in terms of employer’s national insurance, pension contributions and holiday pay amount to an additional 10% of the wages they are paid. Calculate the direct labour cost for the 10 bookcases produced.