Continent 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 Continent 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	$	870,000		$	820,000
Unit-level materials		257,000			227,000
Unit-level labor		274,000			324,000
Unit-level overhead		47,000			37,000
Supervisors salary		77,000			77,000
Rental equipment costs		29,500			32,500
Depreciation on tools (zero market value)		23,400			23,400
Allocated portion of companywide facility-sustaining costs		11,100			9,300
Insurance cost for job		19,600			19,600

Required

1. Assume that Continent 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. Continent'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.

Decision	Job A	Job B
Contract price
Unit-level materials
Unit-level labor
Unit-level overhead
Supervisors salary
Rental equipment costs
Depreciation on tools (zero market value)
Allocated portion of companywide facility-sustaining costs
Insurance cost for job
Contribution to profit (loss)	$0	$0
Recommend which job to accept?

Decision	Job B
Contract price
Unit-level materials
Unit-level labor
Unit-level overhead
Rental equipment costs
Depreciation on tools (zero market value)
Allocated portion of companywide facility-sustaining costs
Supervisors salary
Insurance cost for job
Contribution to profit (loss)	$0
Recommend whether to accept or reject job B?