| A company operates a job costing system. Job number 506 requires £64 of direct materials and 7 hours of directlabour. Direct labour is paid £8 per hour. Production overheads are absorbed at the rate of £20 per direct labour hour
 and non-production overheads at a rate of 60% of prime cost.
 What is the total cost of job number 506?
 A   £332
 B   £352
 C   £416
 D   £448
 A |