Victor Consulting Inc. provides financial consulting and sells its own line of financial planners and budgeting products. The company has collected the following data for the next years budgeted activity for a lead consultant and the supplies clerk.

Consultants wages $90,000

Benefits 22,500

Related overhead 17,500

Clerks wages $18,000

Benefits 4,000

Related overhead 20,000

Profit margin per hour $20

Profit margin on materials 15%

Total estimated consulting hours 5,000

Total estimated material costs $168,000

If a consulting job takes 20 hours of consulting time and $180 of materials, the clients bill would be

Ans

A $1,700

B $1,952

C $1,880

D $1,772