Job Cost Sheet Consulting an estimate of $$18,044$ to carpet the consulting firm's newly leased office. The estimate was based on the following data:

Estimated direct materials:

$400$ meters at $$32$ per meter

$$12,800$

Estimated direct labor:

$30$ hours at $$20$ per hour

$600$

Estimated factory overhead $(80\%$ of direct labor cost$)$

$480$

Total estimated costs

$$13,880$

Markup $(30\%$ of production costs$)$

$4,164$

Total estimate

$$18,044$

On May $10,$ Lunden Consulting signed a purchase contract, and the carpet was delivered and installed on May $15.$

The related materials requisitions and time tickets are summarized as follows:

$\backslash$table$[[$Materials Requisition No$.,$Description,Amount$],[132,360$ meters at $$32,$$$11,520$