Fraser Products, Inc., which produces copy machines rate computed? When was it applied? Finally, when under-applied overhead determined and the Cost of Goods Sold account adjusted to reflect actual costs?

Cost of direct materials ...... $17,450

Cost of purchased parts ..... $14,800

Direct labor hours ......... 140

Average direct labor pay rate .. $16.50

Other operating costs are as follows:

Traditional costing date:

Overhead costs were applied at a single, plantwide overhead rate of 240 percent of direct labor dollars.

Required

Using the traditional costing approach, compute the total cost of the kent order.