Annies Homemade has been invited to submit a bid to cater a Memorial Day picnic with 60 servings of four flavors for a total of 240 pre-packaged servings of ice cream. Annies average ingredient and packaging costs (including cup, lid, spoon, and stickers) are $1.50 per serving. It would cater the event with one manager, whose is paid an annual salary of $40,000 (or an average of $20.00 per hour), and two additional employees who are paid $8.00 per hour. The wedding party expects Annies staff to remain on-site for two hours to serve ice cream. The round-trip drive time to the event plus the tent setup and breakdown time is 1.50 hours. The wedding is 40 miles round-trip and the company pickup trucks diesel fuel, diesel exhaust fluid, and oil expenses are $0.75 per mile. The manager catering the wedding would also spend 3.5 hours manufacturing the ice cream for the picnic and portioning it into six-ounce paper cups. He would be assisted by one employee for two hours who would apply a branded flavor sticker and an ingredient label before securing one lid on each cup of ice cream. The company can fulfill the order with its existing capacity and has gathered the following information with respect to its annual fixed overhead: In-store Manufacturing overhead (e.g., equipment depreciation, rent, utilities, insurance, etc.)..... $ 48,000 Number of servings produced per year (including mobile servings)..... 80,000 Pickup truck depreciation, insurance, registration, and vehicle tax..... $ 10,000 Mobile sales equipment depreciation (e.g., trailer, mobile freezer and serving tent) ..... $ 3,000 Number of mobile servings sold per year..... 16,250 The total bid price splits into two piecesgross revenue and state and local sales tax (7%). Then, 5% of the gross revenue will be paid to Annies Homemades corporate headquarters as a royalty fee. Since the picnic sponsor plans to pay with a credit card, 3% of the total bid price will be paid to the credit card company for processing the payment.

What is the total direct materials cost of this job?

What is the total direct labor cost of this job?