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

Overhead
Indirect materials	$ 450,000
Indirect labor	1,825,000
DepreciationBuilding	323,000
DepreciationFurniture	55,000
Utilities	360,000
Insurance	49,000
Property taxes	63,000
Other expenses	165,000
Total	$ 3,290,000

The firm estimates total direct labor cost for the year to be $2,056,250. 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	$ 4,000
Feller account
Direct labor	$ 10,000

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.