Customer Survey Research Estimated That Indirect Overhead Costs Would Be

Customer Survey Research estimated that indirect overhead costs would be $50,000 per month and that professional labour would work 250 hours. Actual overhead costs were $53,250 and actual professional labour hours were 263. The company uses a normal costing system.
a)Determine the total cost charged to Job 717 if direct costs (labour and materials)were $23,000 and 120 professional labour hours were incurred.
b)The accountant at Customer Survey Research wants to increase the proportion of direct costs that are traced because she believes it would improve cost control. List one advantage and one disadvantage of this plan.
c)Currently, only professional labour cost is traced to individual jobs. Staff members who work exclusively on specific jobs could potentially track their time. If these labour hours were traced as direct costs, would total job costs change for jobs that use about the same amount of professional labour but less staff labour compared to other jobs? Explain.