Bhavik's Accounting Services uses job costing and applies overhead using anormalcosting system usingprofessional labour hoursas the allocation base. This period's estimated overhead cost is $400,000, estimated professional labour cost is $800,000 and estimated direct labour hours are 8,000. This period actual overhead cost was $426,400, actual direct labour cost was $820,000, and actual direct labour hours were 8,200.

Bhavik's Accounting Services uses job costing and applies overhead using a normal costing system using professional labour hours as the allocation base. This period's estimated overhead cost is $400,000, estimated professional labour cost is $800,000 and estimated direct labour hours are 8,000. This period actual overhead cost was $426,400, actual direct labour cost was $820,000, and actual direct labour hours were 8,200. Professional Other Direct Professional Labour Cost Costs Labour Hours Client 57 $2,000 $300 20 Client 58 1,000 200 10 Client 59 5,000 600 50 What is the total cost for Client 58? 0 $1,300 O $1,700 O $1,200 O $1,720