=+3 Poole and Partners is preparing a tender to complete an audit for Peter & Sons. How much will Poole and Partners bid for the job if it is to earn its target operating profit of 35% of revenues? In preparing the tender, the budgeted breakdown of direct labour on the job is as follows:

Direct labour category Budgeted rate per hour Budgeted hours Assistant accountant $62 60 Associate $103 15 Partner $350 4