The XYZ Janitorial Service cleans buildings. Each building is different and therefore requires different amounts and types of supplies and labor for each job. XYZ estimated the following for the year:

Number of Direct Labor Hours 5,110

Direct Labor Cost $76,650

Overhead Cost $45,990

During the year, XYZ incurred these actual amounts:

Number of Direct Labor Hours 5,040

Direct Labor Cost $75,600

Overhead Cost $46,200

Overhead is applied on the basis of direct labor hours. What is the cost of cleaning a building that takes $140 of direct materials and 25 direct labor hours?