(A) A company gives a quotation for a job which requires 85 kg of materials @ 9.30 per kg. 16 direct labour hours @ 35 per hour and overheads recovered on the basis of direct labor hours, at 15 per hour. A profit mark-up of 100% is added. What is the price chargeable to the customer?

The price is . (round to full )

(B)

Lanning Ltd operates a lawn maintenance service for those occupying houses in Totnes. The business incurred the following costs during the most recent month:

Depreciation - lawn mowers	1,200
Wages of gardeners	1,800
Wages of foreman	700
Fertiliser	400
Rent of office and storage sheds	1,000
Repairs of lawn mowers	100

What are the total direct costs for the month for the purpose of calculating the cost of running the business for a month?

The costs are . (round to full )