b. The total measure is calculated as total output (revenue) divided by total input (cost). Total cost includes labor, equipment, overhead, and material costs. Then, we add this to the other costs to get the total cost: $320 (labor) + $125 (equipment) + $225 (overhead) + $280 (material) = $950. So, the total measure = $1600/$950 = $1.68 approximately per dollar of total cost