Tally company uses job costing. the job cost record for job a61 on march 1 showed a balance of $5,200. the job was completed on march 16. during march materials requisitions for this job were $2,300. labor time records for this job in march were $4,000. manufacturing overhead is allocated based on direct labor cost. the rate is 90% of direct labor cost. how much is the total cost of job a61?

You are the manager of a large crude-oil refinery. as part of the refining process, a certain heat exchanger (operated at high temperatures and with abrasive material flowing through it) must be replaced every year. the replacement and downtime cost in the first year is $165 comma 000. this cost is expected to increase due to inflation at a rate of 7% per year for six years (i. e. until the eoy 7), at which time this particular heat exchanger will no longer be needed. if the company's cost of capital is 15% per year, how much could you afford to spend for a higher quality heat exchanger so that these annual replacement and downtime costs could be eliminated?