Feeling so relieved that he finally finished the chainsaw carving of a bear in red oak for his customer, Paul sat down to figure out what it really cost him to make this delicate piece of art. He paid $120 for the log but only used half of it for this project (he will use the other half in another project), and it took him 21 hours to carve this beauty. Paul's hourly rate is $27, and his budgeted MOH rate is $7/hour to cover the cost of the chainsaw, torches for getting just the right color on the carving, and other power and supply costs. What is Paul's total cost for carving this bear? Total cost $