Cassie Products Company manufactures customised commercial kitchens. For the current year, it estimated total production overheads to be 40,000 and direct labour time to be 10,000 hours. Kitchen X has just been completed in the current year. Accounting records show that material costs total 4,600; also, 1,200 direct labour hours have been worked to complete Kitchen X costing 12,240. What is the full absorption cost of Kitchen X in s? (Note: you will need to calculate the predetermined overhead absorption rate) Answer: X