Category Amount

Fabricating $ $481,600$

Machining $963,200$

Machine setup $769,200$

Shipping $433,800$

Certification $241,800$

Total $ $2,889,600$

The following are estimates for the three jobs planned for March:

Job MM$03-11$ Job MM$03-12$ Job MM$03-13$

Direct materials $ $9,800$ $ $14,600$ $ $12,200$

Direct labor $ $25,000$ $ $39,400$ $ $32,200$

Number of units $300750600$

Direct labor hours $3601,200540$

Machine$-$hours $7501,050900$

Setup$-$hours $153015$

Certification required? Yes Yes No