Cost accumulation; assigning costs to jobs The law firm of Taub \& Lawson, LLP, currently has four cases in process. Following is information related to those cases as of the end of March: Taub \& Lawson allocates overhead to cases based on a predetermined rate of $300 per estimated court hour. The charge for direct labor each hour is $380. a. Determine the total cost assigned to each case as of March 31. b. Case \#3 was completed at the end of April. At that time, $20,200 of direct materials had been used and 174 direct labor hours had been incurred. Of the DLHs, 72 had been spent in court. Taub \& Lawson's policy is to charge clients actual costs plus 45 percent. What amount will be billed to the client involved in Case \#3