M/s Dean Bros manufactured three types of fans, viz., table fan, ceiling fan and fan for car. The costs are as under Table fan Ceiling fan Fan for car Material 30 270 18 Wages 30 60 24 The total factory overhead for the month of July 1982 were $ 30,000. You are asked to determine the factory cost of each type of fans after assuming that one table fan is equivalent to two fans for car and one ceiling fan is equivalent to five car fans for the purpose of overhead distribution. The production for the month of July 1980 was fans for car - 200; table fans 100; ceiling fans - 20.