Green Health sells vegetable juices, in a box of 12 bottles (sold as Green Health Kickstarter). Each box requires a total of 0.5 hour of juicing time and 0.2 hour of packaging time. Each individual bottle requires $5 direct materials and $2 direct labour cost. The pre-determined indirect cost rate of juicing is $100 per hour, and the predetermined indirect cost rate for packaging is $20 per hour. What is the cost of one box of Green Health Kickstarter?

a. $61

b. $114

c. $138

d. $732