Hansen Company uses activity-based costing. The factory overhead budget for the coming period is $1,053,000, consisting of the following:

Cost Pool	Budgeted Amount
Supervision	$320,000
Machine usage	420,000
Machine setups	187,000
Design changes	126,000
Totals	$1,053,000

The potential allocation bases and their estimated amounts were as follows:

Allocation Base	Budgeted Amount
Number of design changes	35
Number of setups	110
Machine hours	6,000
Direct labor hours	10,000

a. Job 80130 required $45,000 for direct materials, $20,000 for direct labor, 2,000 direct labor hours, 800 machine hours, five setups and four design changes. Determine the cost of Job 80130.