The Meyers CPA firm has the following overhead budget for the year: Overhead Indirect materials 500, eoe Indirect labor DepreciationBuilding 333, eoe DepreciationFurniture 65, eoe Utilities 385, eoe Insurance 54, eoe Property taxes 68, eoe Other expenses 175, eoe Total The firm estimates total direct labor cost for the year to be $2,175,000. The firm uses direct labor cost as the cost driver to apply overhead to clients.