A service firm uses a job-order costing system and applies office overhead to jobs on the basis of direct staff costs. The following costs were recorded in January: Cost of subcontracted work (comparable to direct material)----300,000 Direct staff costs----100,000 Office overhead (comparable to manufacturing overhead applied)--160,000 Cost of work completed (comparable to cost of goods manufactured)---520,000

There were no beginning inventories in January. At the end of January, only one job was still in progress. This job (Marble Slab Tombstones) had been charged with $9,000 in direct staff costs.

Required: 1] Compute the predetermined overhead rate that was used in January. 2] Compute the following job cost sheet for the partially completed Marble Slab Tombstones project; Job Cost Sheet Marble Slab Tombstones Project Cost of subcontracted work . Direct staff costs . Office overhead applied . Total costs to January 31 .