Following is information about Al's Accounting Services.

Professional Professional

Labor Cost Direct Cost Labor Hours

Client A $2,000 $800 20

Client B $1,000 $200 10

Client C $5,000 $600 50

Al's Accounting Services uses job costing and applies overhead using a normal costing system using professional labor cost as the allocation base.

This period's estimated overhead cost is $400,000, estimated professional labor cost is $800,000 and estimated direct labor hours are 8,000.

This period actual overhead cost was $426,400, actual direct labor cost was $820,000, and actual direct labor hours were 8,200.

Questions:

1: What is the overhead allocation rate?

2: What is the total cost for Client A?