Mr. Ishimoto needs to replace the grass in the section of his lawn that is shown below. A grass section can be broken into 2 rectangles. 1 rectangle has a base of 7 feet and height of 3 feet. The other rectangle has a base of 2 feet and height of 7 feet.

If the new grass costs $0.40 per square foot, how much will the grass cost Mr. Ishimoto?