Neptune Accounting Services Expects Its Accountants to Work for 28,000

Neptune Accounting Services expects its accountants to work for 28,000 direct labor hours per year.The company's estimated total indirect costs are $220,000.The direct labor rate is $70 per hour.The company uses direct labor hours as the allocation base for indirect costs.If Neptune performs a job requiring 20 hours of direct labor,what is the total job cost? (Round any intermediate calculations to the nearest cent,and your final answer to the nearest dollar.)

A) $220,000
B) $157
C) $1,557
D) $1,400