ACME Incorporated provides sports therapy services. Time and materials pricing is applied to the budgeted costs to determine the amounts to charge the customers for the upcoming year. The annual budget for 7,800 hours of therapy services and the related materials used are as follows: Therapists' wages $350,000 Therapist manager salary 55,000 Material manager salary 45,000 Therapy rooms operating costs 120,000 Material ordering costs 3,000