Land Co completed a special landscaping job for Joe Co. Land uses ABC and has the following activity rates:

Activity	Allocation Base	Activity Rate
Designing	Number of designs	$275 / design
Planting	Number of plants	$15 / plant

The Joe Co job included $700 in plants, $1,200 in direct labor, one design, and 35 plants.

1. What is the total cost of the Joe job?

2. If Joe paid $3,900 for the job, what is the operating income or loss?

3. If Land Co desires an operating income of 50% of cost, how much should they charge for the Joe job?