Freshy Milk Company produces dairy equipment. Most of its jobs have a number of units per job. The company has two different departments through which all jobs pass. Overhead is applied using a plant wide rate of $15 per direct labor hour. Direct labor wages average $6 an hour. Data for Job #3 for the year is:

Direct materials

$30,000

Direct labor costs

Dept. A

$50,000

Dept. B

10,000

Machine hours used

Dept. A

300 hrs.

Dept. B

3,100 hrs.

Units produced

34,000 units

Compute the total cost of Job #3.