JOB-ORDER COSTING FOR SERVICE COMPANIES INSTRUCTIONS: JUMP to PART (b) to start with the JOB COST record for Mr Applebee (the green highlighted is the DIRECT COSTS and LABOUR. Overhead costs are allocated for 2 functions Research and for Litigation. Compute total overhead costs for each function (see highlighted in yellow). To determine predetermined rate (research is allocated based on total research hours) and (litigation is allocated based on total lawyer hours in the litigation department). Walter, Knoble and Notter is a small law firm that employs 10 partners and 10 support people. The firm employs a job-order costing system to accumulate costs chargeable to each client, and it is organized into two