P19-40 Accounting for manufacturing overhead This problem continmues the Daniels Consulting siruation from Problem P18-42 of Chapter 18. Daniels Consulting uses a job order costing system in which each client is a different job. Daniels assigns direct labor, meal per diem, and travel costs directly to each job. It allocates indirect costs to jobs based on a predetermined overhead alloca- tion rate, computed as a percentage of direct labor costs. At the beginning of 2018, the controller prepared the following budget: Direct labor hours (professionals) Direct labor costs (professionals) Support staff salaries Computer leases Office supplies Office rent 6,250 hours $ 1,100,000 90,000 57,000 40,000 55,000 In November 2018, Daniels served several clients. Records for two clients appear here Tommy's Trains Marcia's Cookies 720 hours 200 hours Direct labor hours Meal per diem Travel costs $2,700 $600 8,000