Harvey & Cork produces photograph frames in batches of 500. The following materials and labour are booked to batch number 30453

A: 100 kg of metal @ €4.50 per kilo 

Paint – 2 litres of blue @ €6.80 per litre 

Glass – 500 pieces at 30¢ each 22 hours of direct labour at 

A grade (charged at €4.80 per hour) 19 hours of direct labour at 

B grade (charged at €6.00 per hour) 

Prepare a batch costing record to show the prime cost of batch number 30453A. What is the cost per picture frame?