note: the answer is given, please show the steps to get to the answer.

^{Los Angeles Dodgers produces bobbleheads for their fans. At the beginning of the year, the Dodgers had the following data:}

^{Budgeted overhead $ 180,000-}

^{Budgeted labour 15,000- Direct labour hours}

^{By the end of the year, the Dodgers showed the following data for the bobbleheads:}

actual overhead costs for the year:

a. calculate the total cost of the bobbleheads:

( $12120)

\begin{tabular}{|lll|} \hline Actual direct labour hours for the year & 15,400 & Direct labour hours \\ \hline \end{tabular} \begin{tabular}{|lrr|} \hline Equipment lease & $ & 5,000 \\ \hline Amortization on building & $ & 20,000 \\ \hline Indirect labour & $ & 100,000 \\ \hline Utilities & $ & 15,000 \\ \hline Other overhead & $ & 45,000 \\ \hline \multicolumn{1}{|c|}{ Total } & $185,000 \\ \hline \end{tabular}