Harlen Company is involved in a competitive bidding situation. The following costs are anticipated for a project to be bid with the City of Crimson:

Direct material $ $510,000$

Direct labor $630,000$

Allocated variable overhead $400,000$

Allocated fixed cost $110,000$

Which of the following cost figures should be used in setting a minimum bid price if Harlen has excess capacity?

Multiple Choice

$$510,000.$

$$1,140,000.$

$$1,540,000.$

$$1,650,000.$

None of the answers is correct.