A company recently completed and sold an order of 200 unit and incurred following cost Direct material 24,000 $ Direct labour-(4000 hrs *7) = 28000 Variable overhead (2000 hrs *10) 20000 Fixed overhead 30 % of variable cost = 21600 Variable overhead is applied on 50 % of direct labour hours at 10 s per hour Company received an order for producing another 200 units on which management estimates go % learning rate. Calculate total cost of this order?