Well I have good news. I have some data here in these handouts that reveal bids that Kilborn made on several jobs. I have also been able to obtain the direct labor hours worked for many of these jobs But that's not all. I have monthly totals for manufacturing costs and direct labor hours for all their jobs for the past 10 months. Brindon, with this information,can you estimate what the variable manufacturing cost per hour is? If you can,we can compute the variable costs for each job and the markup that Kilborn is using