Optimum Finance Incorporated provides budget, savings, and investment services to clients who want a stress$-$free financial lifestyle. The company customizes a program for each client based on their individual goals that includes budget recommendations, investment counseling, and savings techniques. The company uses a job order cost system that keeps track of the cost of the amount of time financial consultants spend with each client.

Optimum applies all indirect operating costs $($e$.$g$.,$ rent, utilities, and management salaries$)$ as a percentage of the consultant$$s labor cost. During the most recent year, the firm estimated that it would pay $$400,000$ to its consultants and incur indirect operating costs of $$620,000.$ Actual consultant labor costs were $$430,000$ and actual indirect operating costs were $$595,000.$ During the year, Optimum provided $36$ hours of consulting services to Joan Clair for which Optimum pays an average of $$18$ per hour. What is the total cost of providing services to Joan?

Multiple Choice

$$1,066.$

$$1,652.$

$$1,612.$

$$1,545.$