In a certain department of a factory there are two shops. Total departmental overheads for a year are $1,20,000 and the estimated number of direct labour hour is 24,000 (10 men employed for 48 hours per week during 50 weeks in the year). From the particulars given below calculate the prime cost and works cost of a work order No. 54 which passes through both shops: (1) Material consumed $1,000. (2) Direct labour hours: Shop A 8 hours @ $6.00 per hr. Shop B 5 hours @ $7.50 per hr. (3) Works overheads are to be levied by means of a direct hour rate