a company uses a budgeted overhead rate in applying overhead to production orders on machine hour. At the beginning of the year, the company made the following predictions:

Budgeted Factory overhead is $75,000

Budgeted Machine hours is $10,000

During the month of the January, the cost record for a job order No 105, which was processed through production, shows the following:

Material used is $45

Direct labor cost is $25

Machine hours 20 hours

Required: Compute the cost of Job 105.