For most construction projects, Bradley Heating and Cooling buys sheet metal and forms the metal into heating/cooling ducts as needed. The company estimates the costs of making and installing ductwork for Kerry Park shopping mall to be as follows: Materials $35,000 Labor to form ductwork 4,000 Labor to install ductwork 10,000 Misc. variable costs 1,500 Fixed costs allocated based on labor hours 3,000 Total costs $53,500

For most construction projects, Bradley Heating and Cooling buys sheet metal and forms the metal into heating/cooling ducts as needed. The company estimates the costs of making and installing ductwork for Kerry Park shopping mall to be as follows: Materials $ 35,000 Labor to form ductwork 4 000 Labor to install ductwork 10,000 Misc. variable costs 1,500 Fixed costs allocated based on labor hours 3,000 Total costs $ 53,500