Steering Conference Solutions specializes in the design and installation of meeting and conference centers for large corporations. When bidding on jobs, the company estimates product cost and direct labor for installers and marks up the total cost by 35 percent. On a recent job for Pharoah Industries, the company set its price as follows:

Product costs including podiums, seating, lighting, etc.		$173,400
Installer salaries		24,900
Total		198,300
Markup at 35 percent		69,405
Bid price		$267,705

The job turned out to be a big hassle. Pharoah requested 25 change orders, although the dollar value of the products it requested changed very little. The company also returned 30 items that had extremely minor flaws (scratches that were barely visible and would be expected in normal shipping). Pharoah also requested seven meetings with designers taking 36 hours before its plan was finalized. Normally, only two or three meetings are necessary. Donna Clark, controller for Steering, decided to conduct a customer profitability analysis to determine the profitability of Pharoah. She grouped support costs into three categories with the following drivers:

Driver		Annual Value of Driver				Annual Cost
Change orders		890		change orders		$224,280
Number of returns		1,050		product returns		72,450
Design meeting hours		1,380		meeting hours		82,800

Calculate the indirect service costs related to the job performed for Pharoah Industries.

Change orders		$enter a dollar amount
Returns		enter a dollar amount
Design hours		enter a dollar amount
Total		$enter a total amount