A company employs two consultants. Judy specializes in tax consulting and Steve specializes in management consulting. The company expects to incur total overhead costs of $573,000 during the year and applies overhead based on annual salary costs. Judy's annual salary is $250,000, and she is expected to bill 2,500 hours during the year. Steve's annual salary is $132,000, and he is expected to bill 2,000 hours during the year.