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: Direct material Direct labor hours Estimated court hours Case #1 Case #2 Case #3 Case #4 $192 $3,520 $1,480 $340 40 90 70 15 12 65 120 40 Taub & Lawson allocates overhead to cases based on a predetermined rate of $60 per estimated court hour. The charge for direct labor each hour is $76. a. Determine the total cost assigned to each case as of March 31. Case #1 Case #2 Case #3 Case #4 Total cost $ 3,952 $ 14,260$ 14,000 $ 3,880 b. Case #3 was completed at the end of April. At that time, $4,040 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. $ 31,296.8 X