Production of a batch of custom furniture ordered by City Furniture (job no. 58) was started early in the year and completed three weeks later on January 29. The records for this job show the following cost information.

Dept 1Dept2

Direct materials cost$10,100$7,600

Direct labor cost16,50011,100

Direct labor hours1,100740

Machine hours750500

Direct labor hours ( Jan)16001,200

Machine hours (Jan)1,100600

Overhead (Jan)39,01026,540

Required:

Calculate the total cost of the furniture produced