"Jacob Corp. wishes to determine the fixed portion of its maintenance expense (a
semivariable expense), as measured against direct labor hours, for the first 3 months of the
year. The inspection costs are fixed; the adjustments necessitated by errors found during
inspection account for the variable portion of the maintenance costs. Information for the first
quarter is as follows:"
| || Direct Labor Hours || Maintenance Expense |
| January || 34,000 || $610 |
| February || 31,000 || $585 |
| March || 34,000 || $610 |
What is the fixed portion of Jacob’s maintenance expense, rounded to the nearest dollar?