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Three construction contractors died and went to heaven - a Black, a Jew, and an Italian. When they got there St. Peter welcomed them warmly and asked if they could do him a favor before they entered heaven. It seems that the Pearly gates were in need of some repair, and he wanted some estimates.

The Black contractor looked the job over carefully and estimated the job at $600. When asked how he came up with that figure, he said, "$200 materials, $200 labor, and $200 profit."

St. Peter then asked the Jewish contractor for an estimate. After careful inspection the Jew answered, "$3000 - $1000 materials, $1000 labor, and $1000 profit."

When St. Peter ask the Italian for an estimate, he answered immediately without looking over the job at all - $2600. Asked how he came up with that figure he answered, "Simple, $1000 for you, $1000 for me, and $600 to get the low bidder over there to do the work."

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