Lamey Plastics manufactures custom park furniture and signage from recycled plastics (primarily shredded milk jugs). Many of the company's customers are municipalities that are required by law to purchase goods that meet certain recycled-content guidelines. (Recycled-content can include post-consumer waste materials, pre-consumer waste materials, and recovered materials). As a result, Lamey includes two types of direct material charges in its job cost for each job: (1) virgin materials (non-recycled), and (2) recycled-content materials.

Lamey also keeps track of the pounds of each type of direct material so that the final recycled-content percentage for the job can be reported to the customer.

Lamey also reports on the percentage of recycled-content as a total of total plastic used each month in its own internal reporting system to help to encourage managers to use recycled-content whenever possible. Lamey Plastics uses a predetermined manufacturing overhead rate of $11 per direct labor hour. Here is a summary of the materials and labor used on a recent job for

Norton County:

Description	Quantity	Cost
Virgin materials	200 pounds	$4.40 per pound
Recycled-content materials	300 pounds	$3.50 per pound
Direct labor	17 hours	$16.00 per hour

Requirement 1. Calculate the total cost of the Norton County job.

		Norton County Job
Total direct materials
Direct labor		272
Manufacturing overhead allocated		187
Total job cost