Sunland Company provides financial consulting and has collected the following data for the next years budgeted activity for a lead consultant.

Consultants wages	$94000
Fringe benefits	$30500
Related overhead	$20500
Supply clerks wages	$18500
Fringe benefits	$3500
Related overhead	$20000
Profit margin per hour	$20
Profit margin on materials	15%
Total estimated consulting hours	5000
Total estimated material costs	$168000

A consulting job takes 20 hours of consulting time and $180 of materials. The clients bill would be

a) $1012.

b) $1232.

c) $1160.

d) $832.