Tropico Services is a landscaping firm located in Nadi. The following costs were incurred in the firms contract to beautify the local hotels: Direct material $4 800 Professional labour $13 000 The firms budget for the year included the following estimates: Budgeted overhead $900 000 Budgeted professional labour $600 000

1Calculate the total cost of the firms contract to beautify the hotels. Materials are charged directly to each contract