Hudson River Metal and Wood manufactures a wide variety of high-end industrial restaurant furniture and fixtures. The company's activity-based costing overhead rates are: Ordering and receiving raw materials Rent for factory space Factory machining Supervision of factory $100 per order $50 per square foot $100 per machine hour $35 per direct labor hour The new taco restaurant (yuml) project required three orders, 4,000 square feet of factory space, 60 machine hours, and 40 direct labor hours. The cost of direct materials on the job was $109,000. The direct labor rate is $75 per hour. Required: Using the Activity Based Costing approach, determine the total cost of the restaurant project by listing each cost and showing how the total was calculated. (15)