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 $960 $17,600 $7,400 $1,700 Direct labor hours 40 90 70 15 Estimated court hours 12 65 120 40. 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. Case #1 Total cost $ 19,760 Case #2 $71,300 $ Case #3 70,000 $ Case #4 19,400 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? $ 257,984 x