Sheffield Delights manufactures a wide variety of holiday and seasonal decorative items. Sheffield's activity-based costing overhead rates are: Purchasing $396 per order Storing $2 per square foot/days Machining $100 per machine hour Supervision $5 per direct labor hour The Snow Man project involved 3 purchase orders, 5.600 square feet/days. 76 machine hours and 56 direct labor hours. The cost of direct materials on the job was $20,600 and the direct labor rate is $33 per hour Determine the total cost of the Snow Man project. Total cost $