A manufacturing company is planning to sell a batch of 20 machines to a retailer for $90,600. The Direct costs are: Direct materials = $40,000 and Direct manufacturing labor = $12,000 The cost allocation base is machine-hours. This Job used 620 machine-hours. And ail jobs used 2,100 machine-hours. The Manufacturing overhead costs are $45,000. a- What is the total cost for this Job? b- What is the gross margin of this job