Optimum Finance Incorporated provides budget, savings, and investment services to clients who want a stress free financial lifeatyle The company customizes a program for eoch client based on their individual goals that inciudes budget recommeridations, investment counselung and savings techniques. The company uses a job order cost system that keeps track of the cost of the amount of time financial consultonts spend with each clant. Optimum applies all indirect operating costs (e g. rent, utiliess; and manegement solaries) as a percentoge of the consultant's labor cost. During the most recent year, the firm estimated that it would pay $600.000 to its consultants and incur indirect operating costs of 51,170,000. Actual consulsent labor costs were $645,000 and actual indirect operating costs were $1,145,000 Duning the year, Optimum provided 44 hours of consulting services to Joan Clair for which Optimum pays an average of $2.6 per hour. What is the total cost of providing services to Joan? Muriple Choice \$3.327 53,175 53375 $1731