The estimated costs for job XXX are as follows: Direct materials 4kgs at $25 per kg Labour 10 hours @ \$5 per hour Variable overheads are recovered at the rate of $ per direct labour hour. Fixed production overheads are absorbed at the rate of $4 per direct labour hour. Other, non-production, overheads are charged at the rate of $100 per job. What is the total cost of job XXX