$\backslash$table$[[,$Hours,,Hourly Rate$],[$Engineers$,150,,$$$,250\mathrm{.}00],[$Drafters$,100,,$$$,120\mathrm{.}00],[$Staff$,250,,$$$,20\mathrm{.}00]]$

Engineer Co$.$ has no direct material costs and applies overhead at a rate of $150\%$ of direct labor cost. It estimates the competition will bid between $$159412\mathrm{.}5$ and $$194837\mathrm{.}5.$

a$)$ What is the estimated cost of direct labor for the job?

b$)$ What is the estimated cost of the job$($Labor & MOH $)?$

c$)$ What should it bid to earn a $30\%$ profit on cost$?$