Calculating Price by Applying a Markup Percentage to Cost The J. Escobar Law Firm provides various legal services to organizations. J. Escobar has decided to price its jobs at the total variable costs of the job plus 15.5 percent. The job for a medium-sized dance club client included the following costs: Direct materials Direct labor (partners and staff accountants) Depreciation (using straight-line method) on Integrity's office building Required: $ 5,000 90,000 50,000 Calculate the price charged by The J. Escobar Law Firm to the dance club. If required, round to the nearest dollar.