A company operates a job costing system. Job number 605 requires $300 of direct materials and $400 of direct labour. Direct labour is paid at the rate of $8 per hour. Production overheads are absorbed at a rate of $26 per direct labour hour and non-production overheads are absorbed at a rate of 120% of prime cost. What is the total cost of job number 605? the answer is 2,840
should I include non-production overhead in the cost calculation of the job ?