Marlowe Detective Agency performs investigative work for a variety of clients. Recently, Alban Insurance Company asked Marlowe to investigate a series of suspicious claims for whiplash. In each case, the claimant was driving on a highway and was suddenly rear-ended by an Alban-insured client. The claimants were all driving old, uninsured automobiles. The Alban clients reported that the claimants suddenly changed lanes in front of them, and the accidents were unavoidable. Alban suspected that these "accidents" were the result of insurance fraud. Basically, the claimants cruised the expressways in virtually worthless cars, attempting to cut in front of expensive late-model cars that would surely be insured. Alban believed that the injuries were faked.

Inspector Briant spent 37 hours shadowing the claimants and taking pictures as necessary. His surveillance methods located the office of a doctor used by all claimants. He also took pictures of claimants performing tasks that they had sworn were now impossible to perform due to whiplash injuries. Inspector Ackerman spent 48 hours using the Internet to research court records in adjoining provinces to locate the names of the claimants and their doctor. He found a pattern of similar insurance claims for each of the claimants.

Marlowe Detective Agency bills clients for detective time at $120 per hour. Transportation is charged at $0.50 per kilometre. The agency logged 510 kilometres on the Alban job. The miscellaneous costs of the job amounted to $120.

Required:

1. Prepare a job-order cost sheet for the Alban job.

2. Why is overhead not specified in the charges? How does Marlowe charge clients for the use of overhead (e.g., the ongoing costs of their office-supplies, paper for notes and reports, telephone, utilities)?

3. The kilometres are tallied from a source document. Design a source document for this use, and make up data for it that would total the 510 kilometres driven on the Alban job.