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

OverheadIndirect materials$470,000Indirect labor1,855,000DepreciationBuilding327,000DepreciationFurniture59,000Utilities370,000Insurance51,000Property taxes65,000Other expenses169,000Total$3,366,000

The firm estimates total direct labor cost for the year to be $2,103,750. 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 accountDirect labor$4,200Feller accountDirect labor$10,200

Required:1. Compute the firm's 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.