Baird Construction Company is a building contractor specializing in small commercial buildings. The company has the opportunity to accept one of two jobs; it cannot accept both because they must be performed at the same time and Baird does not have the necessary labor force for both jobs. Indeed, it will be necessary to hire a new supervisor if either job is accepted. Furthermore, additional insurance will be required if either job is accepted. The revenue and costs associated with each job follow.

Cost Category	Job A			Job B
Contract price	$	802,000		$	692,000
Unit-level materials		245,500			223,650
Unit-level labor		249,350			305,600
Unit-level overhead		18,100			13,200
Supervisors salary		115,870			115,870
Rental equipment costs		25,000			28,600
Depreciation on tools (zero market value)		20,300			20,300
Allocated portion of company-wide facility-sustaining costs		12,100			10,000
Insurance cost for job		16,800			16,800

Required

1. Assume that Baird has decided to accept one of the two jobs. Fill in the information relevant to selecting one job versus the other. Recommend which job to accept.

2. Assume that Job A is no longer available. Baird's choice is to accept or reject Job B alone. Fill in the information relevant to this decision. Recommend whether to accept or reject Job B.