The meyers cpa firm has the following overhead budget for the year: overhead indirect materials $ 370,000 indirect labor 1,705,000 depreciation—building 307,000 depreciation—furniture 39,000 utilities 320,000 insurance 41,000 property taxes 55,000 other expenses 149,000 total $ 2,986,000 the firm estimates total direct labor cost for the year to be $1,866,250. 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 account direct labor $ 3,200 feller account direct labor $ 9,200 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.