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Long - Boards Inc. manufactures specialty skateboards and uses a job - order costing system in the current month, Long - Boards completed an order

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Long-Boards Inc. manufactures specialty skateboards and uses a job-order costing system in the current month,
Long-Boards completed an order of 5,000 boards for a customer and incurred the following costs
Raw materials issued to production: $50,000 direct, $5,500 indirect
Labor incurred: $37,500 direct, $3,000 indirect
Depreciation on factory equipment: $12,000
Other manufacturing overhead costs: $25,000
The company applies overhead to production using a predetermined overhead rate of 120% of direct labor cost incurred. What is the total cost charged to this board order?
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