13. Coleman, Inc., uses a job costing system in which all manufacturing overhead costs (budgeted at $500,000) are allocated on the basis of direct labor costs (budgeted at $625,000). This period, Coleman completed a job for O’Reilly Company that cost $10,000 in direct materials and

$15,000 in direct labor to manufacture. Of the 370 units in the job, 15 were spoiled as a normal part of the production process, and 5 were spoiled accidentally.

Find the cost of the O’Reilly Company job.