James Smith manufactures custom T-shirts. Each T-shirt can be imprinted front and back with photos, company logos or other information. Each T-shirt requires 2 ounces of ink, 15minutes of direct labor (processing, folding, packaging), and a plastic bag for packaging. The following information is available regarding costs: Short-sleeve T-shirts, 100-pack $ 300.00 Long-sleeve T-shirts, 100-pack 400.00 Direct labor, per hour 12.00 Ink, 32-ounce bottle 12.00 Plastic bags, 100-pack 6.00 James applied overhead at a rate of $ 9.00 per direct labor hour, and fringe benefits for workers are an additional 20% of wages. What is the standard cost of producing one long-sleeve T-shirt?