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

Overhead
Indirect materials	$	410,000
Indirect labor		1,765,000
DepreciationBuilding		315,000
DepreciationFurniture		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 firms 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.