QS 15-13 Job order costing of services LO A1 An advertising agency is estimating costs for advertising a music festival. The job will require 230 direct labor hours at a cost of $56 per hour. Overhead costs are applied at a rate of $68 per direct labor hour. What is the total estimated cost for this job? JOB COST SHEET Hours Rate $ 0.00 Estimated cost Materials Total estimated cost