The Gilster Company, a machine tooling firm, has several plants. One plant, located in St$.$ Cloud, Minnesota, uses a job order costing system for its batch production processes. The St$.$ Cloud plant has two departments through which most jobs pass. Plant$-$wide overhead, which includes the plant manager$$s salary, accounting personnel, cafeteria, and human resources, is budgeted at $$300,000.$ During the past year, actual plantwide overhead was $$288,000.$ Each department$$s overhead consists primarily of depreciation and other machine$-$related expenses. Selected budgeted and actual data from the St$.$ Cloud plant for the past year are as follows.

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$$Department A$$Department BBudgeted department overhead$($excludes plantwide overhead$)$$$159,600$$$552,000$Actual department overhead$120,000572,000$Expected total activity:$$Direct labor hours$36,00020,000$Machine$-$hours$19,00046,000$Actual activity:$$Direct labor hours$38,00018,500$Machine$-$hours$19,80048,000$

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For the coming year, the accountants at the St$.$ Cloud plant are in the process of helping the sales force create bids for several jobs. Projected data pertaining only to job no$.110$ are as follows.

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$$Direct materials$$24,500$Direct labor cost:$$Department A $(2,800$ hr$)42,000$Department B $(1,500$ hr$)13,200$Machine$-$hours projected:$$Department A$160$Department B$1,200$Units produced$8,000$

Comprehensive Problem $5($Algo$)$ Part c

c$-1.$ The sales policy at the St$.$ Cloud plant dictates that job bids be calculated by adding $29$ percent to total manufacturing costs. What would be the bid for job no$.110$ using the overhead rate from part a$?$