Lowell Manufacturing Company uses a job-order costing system and started the month of October with a zero balance in its work in process and finished goods inventory accounts. During October, Lowell worked on three jobs and incurred the following:

		Job B18	Job B19	Job C11
	Direct materials	$12,000	$25,000	$18,000
	Direct labor cost	$8,000	$10,000	$5,000
	Direct labor hours	400 hours	500 hours	250 hours

Lowell pays direct laborers at $20 per hour. Lowell applies manufacturing overhead at a rate of $15 per direct labor hour. During October, Lowell completed Jobs B18 and B19 and sold Job B19.

What is the total cost assigned to Job 18?