Cost of Services Produced Jean and Tom Perritz own and manage Happy Home Helpers, Inc. (HHH), a house-cleaning service. Each cleaning (cleaning one house one time) takes a team of three house cleaners about 1.8 hours. On average, HHH completes about 18,000 cleanings per year. The following total costs are associated with the total cleanings: Direct materials Direct labor Variable overhead Fixed overhead ? $610,200 19,800 23,400 Next year, HHH expects to purchase $41,000 of direct materials. Projected beginning and ending inventories for direct materials are as follows: Direct materials Inventory