A fumiture-making business manufactures quality fumiture to customers orders. It has three production deparments ( A,B and C ) which have overhead absorption rates (per direct labour hour) of $12.86,$12.40 and $14.03 respectively. Two pieces of furniture are to be manufactured for customers. Direct costs are as follows. L.nbour rafea are as followi: $3,80(A);$3,50(B):S3,40(C) Cifculate the total cont of cach joo the sellarg price if Aliere is a matkup ox 25%