Total Program Costs. On the basis of the following data, prepare a statement for the Town of Chippewa for the year ended June 30, 2011, showing the total cost of solid waste removal and the cost per ton of residential solid waste removed or cubic yard of commercial solid waste removed (carry unit costs to three decimal places).

Overhead for town collection of residential solid waste is $0.948 per labor- hour; for commercial solid waste collection it is $0.924 per labor-hour. Overhead for contract residential solid waste collection is 20 percent of cost (exclusive of overhead); for commercial solid waste collection it is 15 percent of cost (exclusive ofoverhead).

Residential Commercial By town employees: Salaries and wages $481,000 $ 36,090 $702,000 $ 39,000 Materials and supplies Equipment use $300,840 $201,470 Tons coliected 165,000 Cubic yards collected 248,000 68,000 Labor-hours 90,000 By contractors: S 78,900 $ 48,000 Cost Tons collected 23,000 Cubic yards collected 30,000