Drury's produces three products and have traditionally used a costing system which absorbs the overheads according to a labour hour rate based on direct labour hours which are currently 88,000 hours. The following overhead cost figures are from the current year; Set up costs Order receiving costs Packing Engineering Total overheads 30,000 1,195,000 250,000 373,000 1,848,000 The direct costs per unit for products X, Y and Z are; Y Z 8 12 6 Direct Labour () Direct Material () Units Produced 25 20 11 30,000 20,000 8,000 Labour cost is 6 per hour. What is the total cost of producing product X