The footing and the wall shown was built using $5000$ psi normal weight concrete in $2009.$ Which one of the following is the best estimate of the price paid for concrete ready mix for the footing and wall including the subcontractor's O&P $?$ Given : There is no sales tax where the wall is being built $,$ and city cost index for the concrete work is $112.$ $$29,300$ $ $26,200$ $ $31,800$ $$27,900$