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: Case #1 Case #2 Case #3 Case #4 Direct material Direct labor hours Estimated court hours $384 40 12 $7,040 $2,960 $680 90 65 70 120 15 40 Taub & Lawson allocates overhead to cases based on a predetermined rate of $120 per estimated court hour. The charge for direct labor each hour is $152. a. Determine the total cost assigned to each case as of March 31. Total cost $ Case #1 7,904 $ Case #2 28,520 $ Case #3 28,040 x $ Case #4 7,760 b. Case #3 was completed at the end of April. At that time, $8,080 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? Note: Round your final answer to the nearest whole dollar. $ 62,593.6