(4 marks) (c) In Bill's product workshop, a particular job, known as SG45, consumed 9,300 of materials, and incurred 80 hours of direct labour, as well as 40 machine hours, during November 20X3. The relevant total production data during November 20X3 were as follows. Production department Direct wages () 240,000 Budgeted overheads chargeable () 180,000 Direct labour hours worked 12,000 Machine hours operated 6,000 Required: Calculate, to the nearest , the total production cost of job SG45 if overheads are absorbed on the basis of machine hours. (4 marks)