Mathematics · Cost Accounting

HT Co is in the process of setting standard unit costs for the next period. Product J uses two types of material, P and S. 7 kg of material P and 3 kg of material S are needed, at a standard price of $4 per kg and $9 per kg respectively. Direct labour will cost $7 per hour and each unit of J requires 5 hours of labour. Production overheads are to be recovered at the rate of $6 per direct labour hour, and general overhead is to be absorbed at a rate of 10% of production cost. What is the standard prime cost for one unit of product J?