Toby wants to calculate her COGS for a fertilizing job she did last week. She used $100$ pounds of fertilizer that she bought in bulk $($$$4,000$ for $2,000$ pounds$).$ It took her employee $2\mathrm{.}5$ hours to spread the fertilizer $($she is paid $$20/$hour$)$ with the motorized spreader. Toby paid $$4,000$ for the spreader three years ago and it is estimated to last $10$ years or $10,000$ pounds.$$ To get to the job site, a company truck and trailer was used $($cost: $$40,000$ expected to last $10$ years or $200,000$ miles, the site visit was $30$ miles, round trip$).$ This was the only use of the truck, trailer, and spreader for that day. Additional employee costs include: $10\%$ payroll tax $($direct labor$)$ and $$1200$ per year in worker's compensation insurance $($indirect labor$).$ You may assume an employee works $2,000$ hours per year. Toby uses the spreader approximately $90$ days per year whereas the truck is used about $300$ days per year, use these to apportion costs.

What amount is job cost under Units of Production?