The Gilster Company, a machine tooling firm, has several plants. One plant, located in St. Cloud, Minnesota, uses a job order costing system for its batch production processes. The St. Cloud plant has two departments through which most jobs pass. Plant-wide overhead, which includes the plant managers salary, accounting personnel, cafeteria, and human resources, is budgeted at $360,000. During the past year, actual plantwide overhead was $340,000. Each departments overhead consists primarily of depreciation and other machine-related expenses. Selected budgeted and actual data from the St. Cloud plant for the past year are as follows.

	Department A				Department B
Budgeted department overhead
(excludes plantwide overhead)	$	100,000			$	282,000
Actual department overhead		120,000				302,000
Expected total activity:
Direct labor hours		38,000				20,000
Machine-hours		20,000				47,000
Actual activity:
Direct labor hours		39,000				18,700
Machine-hours		20,800				49,000

For the coming year, the accountants at the St. Cloud plant are in the process of helping the sales force create bids for several jobs. Projected data pertaining only to job no. 110 are as follows.

Direct materials	$	25,000
Direct labor cost:
Department A (2,800 hr)		42,000
Department B (1,500 hr)		14,000
Machine-hours projected:
Department A		170
Department B		1,200
Units produced		9,000

f. Would your response to part e change if the St. Cloud plant could use the facilities necessary to produce parts for job no. 110 for another job that could earn an incremental profit of $29,000?