Cardinal Design, Inc.
Estimated Cost of Food Place and Maynard Chocolates Jobs
					Maynard
				Food Place	Chocolates
Direct Costs:
Direct labor
	750	hrs.	130	97,500
	25	hrs.	130		3,250
Software licensing costs	2,000	200
Travel	10,000	0
Total Direct Costs	109,500

Indirect Costs:
	23	%	97,500	22,425
	23	%	3,250		7,475
Total Cost	131,925

Requirement 3. If Jacquin wants to earn profits equal to20% of servicerevenue, how much(what fee) should it charge each of these twoclients? (Round your answers to the nearest wholedollar.)

	Food PlaceFoodPlace:	$
	MaynardMaynard Chocolates:	$