A company gives a quotation for a job which requires 100 kg of materials @ 10 per kg, 25 direct labour hours @ 40 per hour and overheads recovered on the basis of kg used, at 8 per kg. A profit mark-up of 60% is added. What is the price chargeable to the customer? A. 3,248 B. 4,480 C. 2,800 D. 5,600