Don's Doors is a small manufacturing business which produces wooden doors. The business recently received an enquiry from a customer to provide a quote for a special order to supply $120$ doors. The business charges a mark$-$up of $40\%$ on all orders. Don's Doors allocates all production overheads using direct machine hours. The annual budgeted production overheads are $22,400.$ The annual estimated machine hours are $3,200.$ The estimated requirements for this order are as follows:

Required:

Calculate the estimated price notified to the customer for the special order. Both direct costs and production overheads are relevant to the pricing decision. No other costs and overheads are relevant.