Calculate the overhead charges for the company's three new jobs using Single Rate and Dual Rates Methods.

Income Statement 12/31/2008 Revenue S 650,000 100% Cost of work performed Direct Costs S 208,000 Material Direct Labor (including payroll taxes, fringes & union fees) Subcontractor costs Other direct costs 32% 247,000 32,500 13,000 38% 5% 2% Total direct costs $ 500,500 77% Gross profit S 149,500 23% Overhead 115,000 18% Net profit (before taxes) S 34,500 5% JOB A JOB B JOB C Direct Costs Material Direct Labor Subcontractor costs Other direct costs $68,000 $ 20,000 $ 120,000 60,000 8,000 10,000 20,000 2,000 5,000 60,000 Total direct costs $95,000 $ 80,000 $ 198,000