Fraser Products, Inc., which produces copy machines, has just completed packaging an order from Kent Company for 150 machines. Direct materials, purchased parts and direct labor costs for the Kent order are as follows.

Cost of direct materials	$17,450
Cost of purchased parts	$14,800
Direct labor hours	140
Average direct labor pay rate	$16.50

Overhead costs were applied at a single, plantwide overhead rate of 240 percent of direct labor dollars.