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X Ltd received an order for 1000 bottles of Rum. The units were manufactured as Job #500 and passed through three cost centres. Mixing, Bottling and Packing Whose overhead absorption rates are as follows: Mixing $90 per machine hour Bottling $40 per labour hour Packing $50 per man hour The following production costs and data were recorded: Direct Materials $2 600 Labour: Mixing 170 hours @ $25.00 per hour Bottling 300 hours @ $20.00 per hour Packing 130 hours @ $19.00 per hour 100 machine hours were recorded in Mixing, and General and Administration overheads are absorbed at 25% of production cost. Prot is calculated at 20% mark-up. Required: a. Calculate the total cost and selling price for job #500 showing a summarized job card. (20 marks)