=+2 To cost each job, LazerLine Pty Ltd currently uses the budgeted variable overhead rate for the quarter in which the job is completed and a budgeted fixed overhead rate based on budgeted annual fixed overhead costs and budgeted annual direct labour costs.

Calculate the cost of job 332 using this method if it is done in:

(a) January–March 2015 and

(b) July–September 2015.