please show steps how to do this questi on $($also indicate what info is relevant and what isn't$)$

The Meyers CPA firm has the following overhead budget for the year:

$$

Overhead

Indirect materials $ $410,000$

Indirect labor $1,765,000$

Depreciation$$Building $315,000$

Depreciation$$Furniture $47,000$

Utilities $340,000$

Insurance $45,000$

Property taxes $59,000$

Other expenses $157,000$

Total $ $3,138,000$

$$The firm estimates total direct labor cost for the year to be $$1,961,250.$ The firm uses direct labor cost as the cost driver to apply overhead to clients.

$$During January, the firm worked for many clients; data for two of them follow:

$$

Gargus account

Direct labor $ $3,600$

Feller account

Direct labor $ $9,600$

$$Required:

$1.$ Compute the firm$$s predetermined overhead rate.

$2.$ Compute the amount of overhead to be charged to the Gargus and Feller accounts using the predetermined overhead rate calculated in requirement $1.$

$3.$ Compute total job cost for the Gargus account and the Feller account.