Vemon 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 Vernon 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

contract price

Unit$-$level materials

Unit$-$level labor

Unit$-$level overhead

supervisor's salary

Rental equipment costs

Depreciation on tools $($zero market value$)$

Allocated portion of companywide facility$-$sustaining

costs

Insurance cost for job

$\backslash$table$[[$Job A$,$Job B$],[$$$860,600,$$$686,000$