Franklin 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 Franklin 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 $ 806,000 $ 685,000 Unit-level materials 243,900 225,150 Unit-level labor 250,350 305,500 Unit-level overhead 18,800 13,800 Supervisors salary 115,270 115,270 Rental equipment costs 25,600 27,500 Depreciation on tools (zero market value) 20,400 20,400 Allocated portion of company-wide facility-sustaining costs 12,000 9,000 Insurance cost for job 17,500 17,500 Required Assume that Franklin 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. Assume that Job A is no longer available. Franklin'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.