| Variable costs: | ||
| Material costs ($23556000/390000) | 60.40 | per cubic yard |
| Yard operation costs ($3861000)/390000] | 9.90 | per cubic yard |
| Delivery costs | 6.50 | per mile |
| Delivery costs | 44.50 | per truck hour |
| Fairview Construction Company job: | ||
| Sales (5300 x $75) | 397500 | |
| Variable costs: | ||
| Material costs (5300 x $60.40) | 320120 | |
| Yard operation costs (5300 x $9.90) | 52470 | |
| Delivery costs (6800 x $6.50) | 44200 | |
| Delivery costs (280 x $44.50) | 12460 | |
| Total variable costs | 429250 | |
| Profit (loss) on the order $ | -31750 |
Answer: -31750