The architecture firm of Dream Design Company uses a job order cost system in pricing the home blueprints it designs for its clients. The company's predetermined overhead rate is 130% of direct labor cost (which, in this situation, is the amount paid to the company's designers). Dream Design Company estimates that it will take 32 labor hours (paying the designers $3,200) to complete the home designs for its client Joan Smitte. What is the total cost to Dream Design Company to complete this project?
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