Bob Inc. has commenced work on three jobs during its first year of operations. Costs incurred for each of these jobs are as follows:

	Job 1	Job 2	Job 3
Direct Materials	$ 110,000	160,000	220,000
Direct Labour	$ 180,000	220,000	370,000

Overhead is applied to jobs at a rate of $0.20 per direct labour dollar spent. Actual manufacturing overhead costs incurred amounted to $180,000. Bob Inc's overhead costs for the year were:

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