$(2$ marks$)$

Data for questions $3\mathrm{.}10-3\mathrm{.}12$

A product that a company manufactures requires $3kg$ of material A costing $$6\mathrm{.}20$ per $kg$ and $4kg$ of material B costing $$5\mathrm{.}60$ per $kg.$ The product requires $2$ hours of labour at a cost of $$7\mathrm{.}40$ per hour. The product is sold in packs of $10$ and the packaging for $10$ units costs $$22.$ Fixed production costs are $$60,000$ per annum and selling, distribution and administration costs are $$24,000$ per annum. The company makes $15,000$ units of the product each year.

$3\mathrm{.}10$ What is the prime cost of the product?

$\backslash$table$[[$A$,$$$55\mathrm{.}80$