Modified P5.18 (Click here to access Q&A for P5.18)

Eduweb Pty Ltd designs web pages for clients in the education sector. The companys job-costing system has a single direct-cost category (cost of web designers time) and a single indirect-cost pool composed of all overhead costs. Overhead costs are allocated to individual jobs based on direct labour-hours. The company employs six web designers. Budgeted and actual information regarding Eduweb Pty Ltd for the 2019 financial year are:

Budget for 2019:
Direct labour costs	$280 000
Direct labour-hours	13 000
Overhead costs	$167 000
Actual results for 2019:
Direct labour costs	$255 000
Direct labour-hours	12 000
Overhead costs	$172 000

Eduwebs web design for Ironville Day School was budgeted to take 83 direct labour-hours. The actual time spent on the project was 68 hours. Calculate the cost of the job for Ironville Day School using normal costin