McLean Furniture Company refinishes and reupholsters furniture. McLean Furniture uses a job order cost system. When a prospective customer asks for a price quote on a job, the estimated cost data are inserted on an unnumbered job cost sheet. If the offer is accepted, a number is assigned to the job, and the costs incurred are recorded in the usual manner on the job cost sheet. After the job is completed, reasons for the variances between the estimated and actual costs are noted on the sheet. The data are then available to management in evaluating the efficiency of operations and in preparing quotes on future jobs.

On February $14,20Y1,$ an estimate of $$2,847$ for reupholstering a chair and couch was given to Marty Byrde. The estimate was based on the following data:

Estimated direct materials:

$30$ meters at $$31$ per meter

$$930$

Estimated direct labor:

$24$ hours at $$30$ per hour

$\backslash$table$[[$Estimated factory overhead of direct labor cost$),540],[$Total estimated costs,$$2,190$