: Job cost sheet for a service business} Williams Equipment, Inc., in a product liability suit. Twenty partner hours and 65 associate hours were worked in defending the company. The cost of each partner hour is \(\$ 325\), which includes partner wages plus overhead based on direct labor cost. The cost of each associate hour is \(\$ 145\), which also includes both wages and overhead. Other costs that can be directly identified with the job are travel \((\$ 2,800)\) and telephone/fax charges ( \(\$ 1,740\) ). The date Williams contracted with Libby and Sandman was May 8, and the defense was successfully completed on December 21 .

{Required:}

Prepare a job order cost sheet, in good form, for Williams Equipment, Inc.