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	Job A			Job B
Contract price	$	817,000		$	692,000
Unit-level materials		244,500			224,050
Unit-level labor		249,850			305,600
Unit-level overhead		18,600			14,300
Supervisors salary		115,270			115,270
Rental equipment costs		25,800			27,400
Depreciation on tools (zero market value)		21,900			21,900
Allocated portion of company-wide facility-sustaining costs		11,500			10,500
Insurance cost for job		17,300			17,300

Required

1. 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.

2. 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.