1.A furniture-making business manufactures quality furniture to customers' orders. It has three production departments (A, B and C) which have overhead absorption rates (per direct labour hour) of $22, $18 and $9 respectively. Two pieces of furniture are to be manufactured for customers. Direct costs are as follows.

Job XYZ

Job MNO

Direct material

$101

$108

Direct labour

20 hours dept A

16 hours dept A

12 hours dept B

10 hours dept B

10 hours dept C

15 hours dept C

Labour rates are as follows: $3.80(A); $3.50 (B); $3.40 (C)

Calculate the total cost of each job.