For grading Ryan & Marks Design Consultants, has the following budget for the year. $202,000 10452 Direct labor (for professional hours charged to clients) Overhead Indirect materials Indirect labor Depreciation - Building Depreciation - Furniture Utilities Insurance Property taxes Other expenses Total ook 10,000 150,000 50,000 5, eee 12,000 4,800 5, 2ee 3,380 $240, 380 The firm uses direct labor as the cost driver to apply overhead to clients. During January, the firm worked for many clients data for two of them follow Henderson account: Direct materials $ 400 For grading Ryan & Marks Design Consultants, has the following budget for the year. $202,000 10452 Direct labor (for professional hours charged to clients) Overhead Indirect materials Indirect labor Depreciation - Building Depreciation - Furniture Utilities Insurance Property taxes Other expenses Total ook 10,000 150,000 50,000 5, eee 12,000 4,800 5, 2ee 3,380 $240, 380 The firm uses direct labor as the cost driver to apply overhead to clients. During January, the firm worked for many clients data for two of them follow Henderson account: Direct materials $ 400