Exotic Engine Shop uses a job order cost system to determine the cost of performing engine repair work. Estimated costs and expenses for the coming period are as follows: Engine parts $1,008,300 Shop direct labor 736,000 Shop and repair equipment depreciation 39,400 Shop supervisor salaries 109,500 Shop property taxes 19,900 Shop supplies 15,200 Advertising expense 20,200 Administrative office salaries 86,700 Administrative office depreciation expense 11,100 Total costs and expenses $2,046,300