Twist and Tern Co is a company that carries out jobbing work. One of the jobs carried out in February was job 1357, to which the following information relates.

Direct material Y: 400 kilos were issued from stores at a cost of $5 per kilo.

Direct material Z: 800 kilos were issued from stores at a cost of $6 per kilo.

60 kilos were returned.

Department P: 320 labour hours were worked, of which 100 hours were done in overtime.

Department Q: 200 labour hours were worked, of which 100 hours were done in overtime.

Overtime work is not normal in Department P, where basic pay is $8 per hour plus an overtime premium of $2 per hour.

Overtime work was done in Department Q in February because of a request by the customer of another job to complete his job quickly. Basic pay in Department Q is $10 per hour and overtime premium is $3 per hour.

Overhead is absorbed at the rate of $3 per direct labour hour in both departments.

(a) The direct materials cost of job 1357 is $ .

(b) The direct labour cost of job 1357 is $ .

(c) The full production cost of job 1357 is $ .