The law firm of Taub & Lawson, LLP, currently has four cases in process. Following is information related to those cases as of the end of March:

	Case #1	Case #2	Case #3	Case #4
Direct material	$1,152	$21,120	$8,880	$2,040
Direct labor hours	40	90	70	15
Estimated court hours	12	65	120	40

Taub & Lawson allocates overhead to cases based on a predetermined rate of $360 per estimated court hour. The charge for direct labor each hour is $456.

a. Determine the total cost assigned to each case as of March 31.

	Case #1	Case #2	Case #3	Case #4
Total cost	Answer	Answer	Answer	Answer

b. Case #3 was completed at the end of April. At that time, $24,240 of direct materials had been used and 174 direct labor hours had been incurred. Of the DLHs, 72 had been spent in court. Taub & Lawsons policy is to charge clients actual costs plus 45 percent. What amount will be billed to the client involved in Case #3? Note: Round your final answer to the nearest whole dollar. $Answer