Fingers Ltd, a graphic design service, has received an inquiry from a potential customer for a quotation for a web-page design. The pricing policy of the business is based on the budgeted financial data for the coming financial year. The data for the coming year is shown below:

Sales$550 000

Direct materials50 000

Direct labour300 000

Variable overhead5 000

Advertising for business5 000

Depreciation on equipment30 000

Administration27 000

Interest10 000

Profit before tax133 000

Other relevant information: Management has budgeted for 20 000 direct labour hours. Overhead is applied based on direct labour hours. An estimate for the direct costs of the job to be quoted on is shown below:

Direct materials$400

Direct labour (100 hours) $1 500

Refer to the table above. The recommended quote for the job is:

A) $2 285

B) $2 460

C) $2 195

D) $2 485