Bhavik's Accounting Services Uses Job Costing and Applies Overhead Using

question 11

Multiple Choice

$\begin{array}{lccc}&\text { Professional} & \text { Other Direct } & \text {Professional }\\&\text { Labour Cost } & \text { Costs } & \text { Labour Hours }\\\text { Client } 57 & \$ 2,000 & \$ 800 & 20 \\\text { Client } 58 & 1,000 & 200 & 10 \\\text { Client 59 } & 5,000 & 600 & 50\end{array}$ Bhavik's Accounting Services uses job costing and applies overhead using a normal costing system using professional labour hours as the allocation base. This period's estimated overhead cost is $400,000, estimated professional labour cost is $800,000 and estimated direct labour hours are 8,000. This period actual overhead cost was $426,400, actual direct labour cost was $820,000, and actual direct labour hours were 8,200.
What is the total cost for Client 58?

• A) $1,300
• B) $1,200
• C) $1,720
• D) $1,700

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Definitions:

Petty Annoyances

Minor irritations or inconveniences that can lead to frustration or discomfort, though not significantly affecting one's overall wellbeing.

Irritations

Irritations are minor annoyances or discomforts that can cause frustration or anger, often resulting from environmental factors or interpersonal interactions.

Hassles

Minor irritations and annoyances that are part of everyday life and can accumulate to cause stress.

Hassles

Minor irritations or annoyances that, taken cumulatively, can have a significant impact on an individual's stress level and overall psychological health.