W8) is an internet advertising agency. The firm uses a job costing system in which each client is a different "job". W8J traces direct labor and travel costs directly to each client's jobs. The company allocates indirect costs to jobs based on a predetermined cost allocation rate computed based on direct labor hours. At the beginning of the year, the company prepared a budget: BUDGET: Direct labor hours Direct labor cost Indirect costs 17,000 $1.870,000 $195,000 During January, W&J served several clients. One was Dreams Unlimited.com. For this job 700 direct labor hours were worked. These are charged to clients at $110 per hour. Travel costs for this job were $11,000. Required: What is the total cost of the Dreams Unlimited job the company completed this year? $88,000 $85,000 $96,029 $77,000