Laudermilk produces dairy equipment. Most of its jobs have a number of units per job. The company has two different departments through which all jobs pass. Overhead is applied using a plantwide rate of $13 per direct labor hour. Direct labor wages average $8 an hour. Data for Job #3 for the year is:

Direct materials	$45,000
Direct labor costs
Dept. A	50,000
Dept. B	8,000
Machine hours used
Dept. A	200
Dept. B	2,400
Units produced	22,000

Compute the total cost of Job #3.

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