UR Real Estate Law Firm was founded many years ago based on the principal that the clients' modern-day legal issues must be addressed with the modern-day legal solutions. The firm accomplishes this by leveraging technology to provide its clients with a strategic advantage, increased comfort, and greater transparency in their matter. The firm has the following overhead budget for the year: Overhead Indirect materials Indirect labor Depreciation-Building Depreciation-Furniture Utilities Insurance Property taxes Other expenses Total $ 360,000 1,690,000 305,000 37,000 315,000 40,000 54,000 147,000 $ 2,948,000 The firm uses direct labor cost as the cost driver to apply overhead to clients. The firm estimates total direct labor cost for the year to be $1,842,500. During March, the firm worked for various cases for many clients. Below, you would find data for two accounts of Gargus and Feller: Gargus account Direct labor Feller account Direct labor Required: $ 3,100 $ 9,100 1. Based on the data provided, calculate the firm's predetermined overhead rate. 2. Using the predetermined overhead rate calculated in requirement 1, calculate the amount of overhead to be assigned to each of the two accounts of Gargus and Feller. 3. For the Gargus account and the Feller account, calculate total job cost.