The following data is available for Sheffield Repair Shop for 2016:

Repair technicians wages	$460000
Fringe benefits	70000
Overhead	50000
Total	$580000

The desired profit margin is $44 per labor hour. The material loading charge is 40% of invoice cost. It is estimated that 5000 labor hours will be worked in 2016. In January 2016, Sheffield repairs a bicycle that uses parts of $180. Its material loading charge on this repair would be