Gigi LeBlanc is an advertising consultant who tracks costs by client using a normal, job order costing system. For Gigi, each client is a "job." During September, LeBlanc and her staff worked on and completed promotions for the following clients: Total Direct Material $ Reliant Co. $7,800 $5,580 Dumas Mfg. $14,200 $18,000 Omaha Inc. $19,800 $28,350 Total Direct Labor $ Direct Labor Hours 124 400 630 No. of Promotions Designed Based on historical data, LeBlanc has calculated an overhead rate of $58 per direct labor hour. The normal labor cost per hour is $45. Required: A. Determine the total cost (DM + DL + OH) for each advertising client. B. LeBlanc charges (a.k.a., the selling price) $8,600 per promotion design. What was her total gross margin for the month assuming actual overhead for the month was $50,000 and that any over-/underapplied overhead is immaterial? Adjust for over-/underapplied overhead as necessary before computing gross profit