The following direct costs were incurred on Job No. 415 of Standard Radio Company: Materials : $6,010 Wages Deptt A-60 hours @ 30 per hr B-40 hours @ 20 per hr C-20 hours @ $50 per hr Overheads for these three departments were estimated as follows: Variable overheads: Deptt A $15,000 for 1,500 labour hours B $4,000 for 200 labour hours C$12,000 for 300 labour hours Fixed overheads: Estimated at $40,000 for 2,000 normal working hours. You are requiredto calculate the cost of Job 413 and calculate the price to give profit of 2t% on selling price