Los Angeles Dodgers produces bobbleheads for their fans. At the beginning of the year, the Dodgers had the following data: Budgeted overhead $180,000 Budgeted labour 15,000 Direct labour hours By the end of the year, the Dodgers showed the following data for the bobbleheads: \begin{tabular}{|l|l|} \hline Actual direct labour hours for the year & 15,400 Direct labour hours \\ \hline \end{tabular} Actual overhead costs for the year: \begin{tabular}{|l|rr|} \hline Equipment lease & $ & 5,000 \\ \hline Amortization on building & $ & 20,000 \\ \hline Indirect labour & $ & 100,000 \\ \hline Utilities & $ & 15,000 \\ \hline Other overhead & $ & 45,000 \\ \hline \multicolumn{1}{|c|}{ Total } & 185,000 \\ \hline \end{tabular} Required: 1) Calculate the total cost of the bobbleheads