4. (10 points) Each job averages 600 feet of gutter surface and requires 12 direct labor-hours. Clark pays her gutter cleaners $15 per hour, inclusive of taxes and benefits. The following table presents the budgeted overhead costs for 2018: $78,000 Variable costs Supplies ($6.50 per DLH) Fixed costs to support capacity of 12,000 DLH) Indirect labor Depreciation Other Total budgeted costs 25,000 17,000 24,000 $144,000 a. (4 points) Prepare a direct labor budget in both hours and dollars. b. (2 points) Calculate the budgeted overhead allocation rate based on the budgeted quantity of the cost drivers. C. (4 points) Calculate the budgeted total cost of all jobs for the year and the budgeted cost of an average 600-foot gutter-cleaning job