Rooney Construction Company is a building contractor specializing in small commercial buildings. The company has the opportunity to accept one of two jobs; it cannot accept both because they must be performed at the same time and Rooney does not have the necessary labor force for both jobs. Indeed, it will be necessary to hire a new supervisor if either job is accepted. Furthermore, additional insurance will be required if either job is accepted. The revenue and costs associated with each job follow. Cost Category Contract price Unit-level materials Unit-level labor Job A $804,000 Job B $696,000 244,400 223,850 Unit-level overhead 249,850 305,500 Supervisor's salary 18,100 12,800 Rental equipment costs 116,170 116,170 Depreciation on tools (zero market value) 26,400 28,100 Allocated portion of company-wide facility-sustaining costs Insurance cost for job 20,700 20,700 11,600 10,500 17,700 17,700 Required a. Assume that Rooney has decided to accept one of the two jobs. Fill in the information relevant to selecting one job versus the other. Recommend which job to accept. b. Assume that Job A is no longer available. Rooney's choice is to accept or reject Job B alone. Fill in the information relevant to this decision. Recommend whether to accept or reject Job B.