Highland, Inc., an engineering firm, uses a job order costing system to accumulate client-related costs. The predetermined overhead allocation rate is 40% of staff labor cost. The work by engineers is charged to jobs at a rate of $31 per staff labor hour. A recent job for a client used 80 staff labor hours. How much was the total job cost? A. $3,472 B. $992 C. $2,480 D. $32
