A company has two divisions Assembly & Distribution . In the Assembly division small mechanical assemblies are manufactured in the two production departments to customer order. The following information is available for the two production departments for a period:

	Arrangement Dept ($)	Maintenance Dept (4)
Budgeted production overhead	256,200	168,100
Budgeted machine hours	4200	820
Budgeted direct labour hours	8100	15500
Actual machine hours	4384	734
Actual direct labour hours	8296	15109

Job No 102 (order for 800 assemblies)

Materials issued ($)	16740	264
Machine hours ($)	293	40
Direct Labour hours ($)	440	726

Labour hourly rates are $8 in the Arrangement Department and $10 in the Maintenance Department.

Actual production overhead in Arrangement in the period comprised:

Indirect materials : $47,440

Indirect labour: $203,740

General expenses (on credit): $172,838

Payments to general expense creditors in the period totalled $169,763. Trial and testing of Job No 102 (order for 800 assemblies) amounted to $ 8,690.

Required:

Calculate the total production cost of Job No 102:

(a) If production overheads are absorbed on the basis of machine hours in the Arrangement Department and the direct labour hours in the Maintenance Department

(b) If production overheads are absorbed on a plant-wide direct labour hour basis