Progressive Painting Company (PPC) is a successful company in commercial and residential painting. PPC has a variety of jobs: new construction, repair and repainting existing structures and restoration of very old buildings and homes. The company is known for the quality and reliability of its work, and customers expect to pay a little more for those benefits. One of the company’s core values us sustainability, and it insists on using the most environmentally friendly paints and materials in its work: it has refused jobs where the client required a more environmentally harmful paint than PPC thought was appropriate for the application. The company’s commitment to sustainability has lost PPC some jobs, but it has also attracted a loyal and growing customer base,

The company uses job costing and applies overhead on the basis of direct labor hours. Overhead for the company consists of painting equipment, trucks, supervisory labor, supplies and administrative operation costs. The total budgeted cost for the year are shown below.

Direct Materials                      $3,020,000

Direct Labor Hours                 37,500

Direct Labor Dollars               $810,000

Gallons of paint                      32,000

Total Overhead                       $403,125

Prevette

Direct Materials $5,000

Gallons of paint - 18

Direct Labor Hours - 30

Direct Labor Cost - $915

Harmon

Direct Materials $5,800

Gallons of paint - 32

Direct Labor Hours - 54

Direct Labor Cost - $1,510

Determine the total cost of each job.

Prevette =

Harmon =