Job costs) Koontz & Assc., LLP, is a law firm that currently has four cases in process. Following is information related to those cases as of the end of March 2006:LO1.

Transcribed Image Text:

Direct materials Direct labor hours ($90 per hour) Estimated court hours Case #1 Case #2 Case #3 Case #4 $120 $2,400 $1,350 $210 10 25 18 3 3 45 150 20 Koontz allocates overhead to cases based on a predetermined rate of $100 per estimated court hour. Determine the total cost assigned to each case as of March 31, 2006.