• The law firm of Jones & Jones, currently has four cases in process. Following is information related to those cases as of the end of March 2021. Case #1 Case #2 Case #3 Case #4 Direct material $480 $8,800 $3,700 $850 Direct labor hours ($190 per hour) 40 90 70 15 Estimated court hours 12 65 120 40 Jones & Jones allocates overhead to cases based on a predetermined rate of $150 per estimated court hour. a. Determined the total cost assigned to each case as of March 31, 2021. b. Case #3 was completed at the end of April 2021. At that time, $10,100 of direct materials had been used and 174 direct labor hours had been incurred. Of the direct labour hours (DLHs), 72 had been spent in court. Jones & Jones’s policy is to charge clients actual costs plus 45 percent. What amount will be billed to the client involved in Case #3?