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

The firm estimates total direct labor cost for the year to be $$1,985,000.$ 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:

Required:

Compute the firm's predetermined overhead rate.

Compute the amount of overhead to be charged to the Gargus and Feller accounts using the predetermined overhead rate

calculated in requirement $1.$

Compute total job cost for the Gargus account and the Feller account.