A small plumbing company sends an employee out to a customers home to install a new toilet. Use the following information to answer all of the questions:

Direct Labor Cost PerHour$18.00

Direct Material Bill of Material and Costs forToilet

QuantityPer UnitCost

Toilet1$165.00

WaxRing1$4.00

Toilet Bolts andNuts2$0.50

ToiletSeat1$15.00

OverheadInformation

Estimated Overhead for theYear$150,000.00

Estimated Direct Labor Hours for theYear4,000

Job takes 1.25 hours. Assume overhead application is applied using direct laborhours.

For the first question, how much cost will be assigned to the job for the plumbers direct labor?