1. Jill, Inc. has two categories of overhead: maintenance and inspection. Costs expected for these categories for the coming year are as follows:

Maintenance $300,000

Inspection 150,000

The following data have been assembled for use in developing a bid for a proposed job:

Direct materials	$3,500
Direct labor	$8,400
Machine-hours	180
Number of inspections	4
Direct labor-hours	450

The practical capacity of machine-hours for all jobs during the year is 15,000, and for inspections is 500.These are the cost drivers for maintenance and inspection costs, respectively. Using the appropriate cost drivers, the total cost of the potential job is: