Wojtek Co. has a job order cost system. The following debits (credits) appeared in the work in process account for the month of August:

Date	Description	Amount
Aug 1	Opening balance	$10205
Aug 31	Direct materials	61133
Aug 31	Direct labour	44893
Aug 31	Manufacturing Overhead	35914.4
Aug 31	To finished goods	(124894)

Job # 910, the only job still in process at the end of August has been charged with direct materials of $4043. What was the amount of direct labour charged to Job # 910?

Select one:

a. $27251

b. $40850

c. $23208

d. $12894

A local financial consulting firm employs 30 full-time staff. The estimated compensation per employee is $44138 for 1802 hours. All direct labour costs are charged to clients. Any other costs are included in a single indirect-cost pool, allocated according to labour-hours. Actual indirect costs were $817805. Estimated indirect costs for the coming year are $536612. The firm expects to have 60 clients in the coming year.

What should be the total cost of a job that will take 58 hours, using a job order cost system?

Select one:

a. $10364

b. $31013

c. $2298

d. $1996