Hypothetical actual Costs from the last Medical Attack Vehicle (MAV)bullt by Wheeled Coach: Bill of Materials Cost Ford F650 Chassis 70000 Duralite Cabinet System 6000 Seating 3000 Rear Cargo Cabin Shell 5000 Electrical Wiring Harnesses 2000 LED Lighting Panels 1000 6 Tires 3600 Wood panels for Interior bulldout 1000 Metal Interior Panels 1000 Doors & Windows 800 Paint 500 On Board Computer 500 Flashing Exterior Lights 800 Sound System 1400 Custom Decals 200 SafePass Door Handles 1400 Pure Air Filtration System 1000 Corner Cap Lighting System 1200 Stealth Power System 2000 Cool-Bar Airconditioning System 1000 Total Materials 101.400 Direct Labor Hours Average Rate 1200 $20.00 32 $20.00 Assembler Electrician Painters Fabricators Computer Tech: AC Power Specialist Water Pressure Tester 12 18 $20.00 1520.00 $20.00 52000 520.00 Total Hours 320 Suppose Wheeled Coach also has a maintenance department to service their customer's ambulances. They charge for services based on the following: Hourly rate for work is $146 Materials are charged to the customer at cost plus a 9% handling fee Orange County Emergency Services brings a vehicle in for service and it takes 16 hours plus the following materials: Brake Rotors $354 Bearings $159 Oil & filter $51 How much is the customer invoice for the service work