ABC Company budgeted for annual overhead costs of $540,000 and they allocate overhead based on direct labour cost. The budgeted labour hours for the year were 21,600 and the budgeted labour cost for the year was $600,000. During the year, ABC Company completed Job 151 and had the following results. Calculate the total cost of Job 151.

Actual direct materials cost	$15,000
Actual direct labour hours	720
Actual machine hours	250
Actual direct labour cost	$18,000

Question 6 options:

	$49,200
	$54,600
	$33,000
	$51,000
	$67,200