John and Patricia are auditors for a regional CPA firm and travel regularly to client locations. The firm invoices their time to clients at a rate of $105/ hour as soon as jobs are completed. The firm recognizes the cost of their labor at $60/ hour, including payroll taxes and benefits. (a1) If John and Patricia spend a combined 15 hours at one client and complete the audit while there, how much labor cost will the firm recognize for this job? Labor cost \$