Sheet he data are then available to management in evaluating the efficiency of operations and in preparing quotes on future jobs.

uary $14,20$Y$1,$ an estimate of $$3,024$ for reupholstering a chair and couch was given to Marty Byrde. The estimate was based on the following data:

ed direct materials:

eters at $$30$ per meter

$$900$

ed direct labor:

urs at $$30$ per hour

$\backslash$table$[[720],[540],[$$$2,160$