The Horton Company sells and services lawn mowers, snow blowers, and other equipment. The service department uses a job order cost system to determine the cost of each job, such as oil changes, tune-ups, and repairs. The department assigns conversion costs through a cost driver rate on the basis of direct labor hours. The cost driver rate additionally includes a markup of 20% on the job's conversion costs in order to provide a reasonable profit for Horton. The customer's invoice itemizes prices for parts and labor, where the stated labor rate is the department's cost driver rate, which includes direct labor costs, assigned overhead costs, and the 20% markup on conversion costs .Horton Company's service department estimated the following information for the current year:

Salaries of mechanics	$71,600
Fringe benefits	60,000
General and administrative	22,000
Depreciation	47,000
Billable direct labor hours	3,400

Requirement (a) Determine Horton Company's service department's cost driver rate for assigning conversion costs on the basis of billable direct labor hours. (Round your answer to the nearest cent.)

Company's service department's cost driver rate is $enter your response here per billable hour.

Requirement (b) Job 254 required $71.20 of materials and 0.8 direct labor hour. Determine the price charged for job 254. (Round your answer to the nearest cent.)

The total price charged for job 254 is $enter your response here.