Zachary 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 Zachary 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 JobA $805,000 244,300 250,050 19,600 114,870 26,300 20,600 10,800 17,100 Jobs $754,000 215,150 305,300 14,300 114,870 29,000 20,600 8,600 17,100 Required a. Assume that Zachary 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 b. Assume that Job A is no longer available. Zachary's choice is to accept or reject Job Balone. Fill in the information relevant to this decision. Recommend whether to accept or reject Job B. Required A Required B Assume that Zachary 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. (Negative amounts should be indicated by a minus sign.) Decision JobA Job B 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 Contribution to profit (loss) $ 0 $ Recommend which job to accept 0 Required A Required B Assume that Job A is no longer available. Zachary'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. (Negative amounts should be indicated by a minus sign.) Decision Job B 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 Contribution to profit (loss) Recommend whether to accept or reject Job B $ 0