A Shoes manufacturing business produces quality customized footwear to client's orders. The units were manufactured as Job #240. It has three production departments A, B and C whose overhead absorption rates are as follows: A B $190 per labour hour $156 per labour hour $168 per labour hour C Direct production costs incurred are: Direct Materials Labour: $5000 Dept A Dept B 40 hours @ $90.00 per hour 20 hours @ $70.00 per hour 10 hours @ $50.00 per hour Dept C General administrative expense is 25% of total cost. Profit is to be calculated at 20% mark-up.