Drinker Ltd received an order for 1200 bottles of champagne. The units were manufactured as Job #525 and passed through three cost centres. Mixing, Bottling and Packing whose overhead absorption rates are as follows: Mixing Bottling Packing $80 per machine hour $36 per labour hour $48 per man hour The following production costs and data were recorded: Direct Materials $5.040 Labour: Mixing 320 hours @ $22.00 per hour Bottling 560 hours @ $16.00 per hour Packing 240 hours @ $18.00 per hour 160 machine hours were recorded in Mixing, and General and Administration overheads are absorbed at 20% of production cost. Profit is calculated at 40% mark-up. Required: A. Prepare the Job Account for job #525.