Johnson Ltd, a business that provides a personal computer service to its customers, has overheads of £10,000 each month. Each month 1,000 direct labour hours are worked and charged to units of output (repairs carried out by the business).

A particular repair undertaken by the business used direct materials costing £15.

Direct labour worked on the repair was 3 hours and the wage rate is £16 an hour.

Overheads are charged to jobs on a direct labour hour basis.

Required:

What is the full (absorption) cost of the repair?