The predetermined overhead rate in the Litigation Department is based on Other overhead costs Research hours Direct lawyer hours Direct lawyer costs DB-ORDER COSTING FOR SERVCE COMPANIES INSTRUCTIONS. JMMP to PART (b) to start with the JB COST record for Mr Applebee (the green highlighted is the DIRECT COSTS and LABOUR. Overhead costsare allocated for 2 functions - Research and for Litigation. Compute total overhead costsfor each function (see highlighted in yellow). To determine predetermined rate (research is allocated based on total research hours) and (litigation is allocated based on total lawyer hoursin the litigation department). WWalter, Knoble and Notter is a small law firm that employs 10 partners and 10 support people. The firm employsa job-order costing system to accumulate costs chargeable to each dient, and it is organized into two departments - the Research and DocumentsDepartment and the Litigation Department. The firm uses predetermined overhead ratesto charge the costs of these departmentsto its dients. At the beginning of the current year, the firm's management made the following estimates for the year: The predetermined overhead rate in the Research and Documents Department is based on Thours and the rate in the Litigation Department is based on direct lawyer hours The costs charged to each dient are made up of three elements (headings): materials and suppliesused, direct lawyer costs incurred and an applied amount of overhead from each department in which work is performed on the case. REQUIRED: (a) Use the Exl sheet used in classfor week 4. (b) Case 618-3 (for Mr Applebee) was initiated on February 8 and completed on June 29. Complete a job-order cost record for Mr Applebee based on the following information: Research done by Research and Documents department totalled 20 hours. Lawyers spent 10 hours doing research and compiling documents and 41 hours were spent in litigation. Materials and supplies used in Research and Documentstotalled \$55 and in litigation \$35