The costs for the utilities/overhead will be $37.69, the cost for the use of business items is $4.56, consumables/given to customer is $125.00, payroll is $45.00, and profit is $2,122.50, so the total price of contract is $2,334.75. What I will be doing for all of you is acrylic nails with a stiletto shape with a tan nail polish as you requested.