Maria's refrigerator stopped working and she called Polo Refrigerator Services for a home visit and repair. Polo Refrigerator Services is a company that offers refrigerator repair services. The Polo Refrigerator Services technician arrived at 1:00 p.m. the next day. It took him two hours to detect the damage and repair it. However, one of the identified damages is the electronic card that manages the digital controls of the refrigerator, and the technician did not have a replacement in his truck. The technician called the Polo Refrigerator Services warehouse and they indicated that they did have the part.

The technician left Maria's house at 3:00 p.m. to search for the part. The round trip took him 1 hour, at 4:00 p.m. he was already back at Maria's house with her replacement part. Installation and testing took another hour of work due to the complexity and sophistication of the part. A at 5:00 p.m. The technician successfully completed the repair of Maria's refrigerator.

When Maria read the bill, she was surprised by the high amount and questioned the technician about some of the charges.

This is the relevant information about the services and parts of Polo Refrigerator Services that the system used to generate the invoice that the technician gave to María:

Circuito board acquisito cost	$700
Acquisition cost of other used materials	$100
Margin of profit on the cost of parts inventory	30%
Fixed charge per visit	$10
Base Labor Rate - First Hour of Service	$20
Base labor rate for each additional hour of service	$28
Labor overtime charge for time worked in excess of an 8-hour day (starts 7:00 A.M. and ends at 4:00 P.M.)	$28
Charges to cover general business costs	40% of the base rate for the first hour of service
Charge to cover employee travel expenses: depreciation of truck and fuel. In a normal visit, a travel time (round trip) of 30 minutes is assumed.	$10 por cada 30 minutos de desplazamiento del empleado

REQUIRED:

1. Provide a table in Excel that shows the detail of how much Maria should be billed for the 4-hour service received to repair the refrigerator. Use the following headings to build your table:

Description	Parts and Material	Workforce	General Costs
1
2
3
4
5
6
Total to pay			$

2. Which of the charges do you understand that the client may be questioning?

3. If you were Maria, what arguments would you use to claim a reduction in the bill?