I need detailed steps, thx

Smart Strat is an advisory firm that uses a job$-$order costing system. Its direct materials consist

of hardware and software that it purchases and installs on behalf of its clients. The firm's direct

labor includes salaries of advisors that work at the client's job site, and its overhead consists of

costs such as depreciation, utilities, and insurance related to the office headquarters as well as the

office supplies that are consumed serving clients.

Smart Strat computes its predetermined overhead rate annually on the basis of direct labor$-$hours.

At the beginning of the year, it estimated that $65,000$ direct labor$-$hours would be required for the

period's estimated level of elient service. The company also estimated $$445,250$ of fixed

overhead cost for the coming period and variable overhead of $$1\mathrm{.}50$ per direct labor$-$hour. The

firm's actual overhead cost for the year was $$550,000$ and its actual total dircet labor was $67,000$

hours.

During the year, Smart Strat started and completed the Valencia Company engagement. The

following information was available with respect to this job:

$(1)$ Calculate POHR and M$.$O$.$ Applied.

$(2)$ Caleulate the total job $($product$)$ cost$.$

Key:

POHR $=$$$\frac{8\mathrm{.}35}{D}LH$

M$.$O$.$ Applied $=$$$559,450$

Total Job $($Product$)$ Cost $=$$$60,005$

Selling Price based on a $80\%$ Markup $=$$$108,009$