A Company Ltd anticipate the following production costs in production: Direct materials Dept Two 22 Dept One 85 Direct labour hours 3 18 Direct labour rate per hour 15.00 13.00 Production overhead per direct labour hour 35.00 8.00 Administration and other overhead 10% of full production cost Profit mark-up 60% of total cost What should the selling price to the customer be (rounded to the nearest 1)? [3 marks]