The following costs were incurred on Job No. 10. Materials US$5,000 Wages: Department A 30 hours at $25 per hour Department B 20 hours at $20 per hour Variable Overheads: Department A $15 per hour Department B $10 per hour Fixed Overheads: Estimated at $40,000 for 2,000 normal working hours. Required: Find the cost of Job 10 and the price to give profit of 20% on selling price.