The cost of making article is divided between material, labour and overhead in ratio 3: 4: 5 if cost of material is 33.60 then cost of article is

Cost of material  labour & overheads is in the ratio 0f  3:4:5
if cost of material  =  33.60
cost of labour  =      4/3* 33.60  =   44.8
cost of material   =      5/3 * 33.60  =  56
cost of article =  33.60+ 44-8 + 56 =  134.4