JOB ORDER COSTING IN A SERVICE BUSINESS John Meyer, CPA, does tax & audit work. He estimates his overhead costs for the current year will be: Wages paid to receptionist.. $17,000 Supplies..... 8,000 Depreciation on office equipment.. 2,000 Advertising... . 1,300 Rent and utilities.... .....4,000 32,300 John uses direct labor hours to allocate overhead costs to jobs performed for clients. He estimates that he will work 1,900 hours conducting audits and preparing tax returns this year. John uses $60 per hour for his wage rate when computing the cost of any workSupplies........" . . .. 8,000 Depreciation on office equipment... 2,000 Advertising 1,300 Rent and utilities 4,000 32,300 John uses direct labor hours to allocate overhead costs to jobs performed for clients. He estimates that he will work 1,900 hours conducting audits and preparing tax returns this year. John uses $60 per hour for his wage rate when computing the cost of any work performed for a client