Palliser Company budgeted for annual overhead costs of $540,000 and they allocate overhead based on direct labour cost. The budgeted labour hours for the year were 21,600 and the budgeted labour cost for the year was $600,000. During the year, Palliser completed Job 151 and had the following results. Calculate the total cost of Job 151. Actual direct materials cost $15,000 Actual direct labour hours 720 Actual machine hours 250 Actual direct labour cost $18,000