The following data are available for Wildhorse Repair Shop for 2022:

Repair technician's wages	$188000
Fringe benefits	70000
Overhead	86000
Total	$344000

The desired profit margin is $10 per labour hour. The material loading charge is 35% of invoice cost. It is estimated that 4300 labour hours will be worked in 2020. In March 2022, Wildhorse repairs a bicycle that takes three hours to repair and uses parts of $80. The bill for this repair would be

$308.00.

$378.00.

$338.00.

$348.00.