Ballina Corp.

applies manufacturing overhead costs to

products at a budgeted indirect‐cost

rate of $60 per direct manufacturing

labor‐hour. A retail outlet has requested a bid on a special order of a

necklace. Estimates for this order include direct materials of $50,000; 400

direct manufacturing labor‐hours at $20 per hour; and a 30% markup rate on

total manufacturing costs.

QUESTION63. Estimated total product costs for this special order equal      .