Marsha Design is an interior design and consulting firm. The firm uses a job order cost system in which each client represents an individual job. Marsha Design traces direct labor and travel costs to each job (client), It assigns indirect costs to clients at a predetermined overhead rate based on direct labor hours. At the beginning of the year, the managing partner, Marsha Cain, prepared the following budget 4,300 hours Direct labor hours (professional) Direct labor costs (professional) $430,000 37,900 Support staff salaries Office rent Office supplies Total expected indirect costs 13,000 S 98,900 Later that same year,in March, Marsha Design served several clients. Records for two clients appear below McComb S2.300 Direct labor cost (professional) Travel costs Direct labor hours S3,300 700 33 hours23 hours Dannirad esc 8. 5 6 8 2 3 4