Brighton Services repairs jobs were accegted and completed, incurring the following totail costs engines. It employs 100 ul-time workers at $16 per hour. Despite cperating at capacity, last year's performance was a great disappointment to the managers. In total, 10 1,044 400 4,6-40,000 1,160,000 Direct labor rthe $1,160,000 manufacturing overhead, 40 percent was variable overhead and 60 percent was fxed year, Brighton Services expects to operate at the same aclivity level as last year, and overhead costs a completed two jobs and was beginning the thrd (Job 103) The costs incured follow and the wage rate are not expected to change For the first quarter of this year, Brighton Services Materials Direct 138,100 $498,000 102,000 312,900 94,900 195.000 272100 19.000 Total manufacturing overheed Total markeing avd edministrative costs You are a consultant associated with Lod Consultants, which Brighton Services has asked for help Lod's senior partner has overhead by job into fxed and varisble portions as follows examined Brighion Services's accounts and has decided to divide actus 30.800 102 103 104,900 9 100 64,r00 s207 400 n the first quarter of this year, 30 percent of maneting and admistraive co over or underappied overtead for the quarter is wrmen oftf to Cosl of Goods Sold his year, 30 percent of markeing and adminstrolive cosl was varable and 70 percent was fsed. You are told that Jobs 101 and 102 were sold for 5064,000 and $568,000, respectively Ail