Thornton Construction Company is a building contractor specializing in small commercial buildings. The company has the opportunity to accept one of two jobs; it cannot accept both because they must be performed at the same time and Thornton does not have the necessary labor force for both jobs. Indeed, it will be necessary to hire a new supervisor if either job is accepted. Furthermore, additional insurance will be required if either job is accepted. The revenue and costs associated with each job follow:

Cost Category	Job A			Job B
Contract price	$	803,000		$	697,000
Unit-level materials		244,700			225,050
Unit-level labor		249,350			306,300
Unit-level overhead		18,600			13,600
Supervisors salary		115,770			115,770
Rental equipment costs		26,400			28,200
Depreciation on tools (zero market value)		20,300			20,300
Allocated portion of companywide facility-sustaining costs		11,600			9,900
Insurance cost for job		17,300			17,300

Required

1. Assume that Thornton has decided to accept one of the two jobs. Fill in the information relevant to selecting one job versus the other. Recommend which job to accept.

2. Assume that Job A is no longer available. Thornton's choice is to accept or reject Job B alone. Fill in the information relevant to this decision. Recommend whether to accept or reject Job B.