61) The Rearland Inc. uses a job order costing system to accumulate client-related costs. The overhead 61) rate is 60% of direct labor cost. Staff engineer's time is charged at a rate of $80 per hour. A recent job for a client involved 30 staff labor hours. How much was the total job cost? D) $360 C) $1,600 B) $2,400 A) $3,840