Integrity Accounting Firm provides various financial services to organizations. Integrity has decided to price its jobs at the total variable costs of the job plus 15 percent. The job for a medium-sized dance club client included the following costs:
Direct materials ................. $ 5,000
Direct labor (partners and staff accountants) ..... 90,000
Depreciation (using straight-line method) on
Integrity’s office building ............. 50,000

Required:
Calculate the price charged by Integrity Accounting to the dance club.