Determine the total cost from the given data.
Winkle, Kotter, and Zale is a small law firm that contains 10 partners and 10 support persons. The firm employs a job order costing system to accumulate costs chargeable to each client, and it is organized into two departments the Research and Documents Department and the Litigation Department. The firm uses predetermined overhead rates to charge the costs of these departments t its clients. At the beginning of the current year, the firm’s management made the following estimates for the year:
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