How much is the customer invoice for the service work?

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
Section: Chapter Questions
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Hypothetical actual Costs from the last Medical Attack Vehicle (MAV) built by Wheeled Coach:

Bill of Materials Cost
Ford F650 Chassis 70000
DuraLite Cabinet System 6000
Seating 3000
Rear Cargo Cabin Shell 5000
Electrical Wiring Harnesses 2000
LED Lighting Panels 1000
6 Tires 3600
Wood panels for interior buildout 1000
Metal Interior Panels 1000
Doors & Windows
800
Paint 500
On Board Computer 500
Flashing Exterior Lights 800
Sound System 400
Custom Decals 200
SafePass Door Handles 400
Pure Air Filtration System 1000
CornerCap Lighting System 1200
Stealth Power System 2000
Cool-Bar Airconditioning System 1000
Total Materials 101,400

 

Direct Labor Hours Average Rate
Assembler 200 $20.00
Electrician 32 $20.00
Painters 16 $20.00
Fabricators 12 $20.00
Computer Tech 18 $20.00
AC/Power Specialist 32 $20.00
Water Pressure Testers 10 $20.00
Total Hours 320  

Suppose Wheeled Coach also has a maintenance department to service their customer's ambulances.  They charge for services based on the following:

Hourly rate for work is $146

Materials are charged to the customer at cost plus a 9% handling fee

Orange County Emergency Services brings a vehicle in for service and it takes 16 hours plus the following materials:

Brake Rotors $354
Bearings $159
Oil & filter $51

How much is the customer invoice for the service work?

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