Bostonboston heating​ & cooling installs and services commercial heating and cooling systems. bostonboston uses job costing to calculate the cost of its jobs. overhead is allocated to each job based

Bostonboston heating​ & cooling installs and services commercial heating and cooling systems. bostonboston uses job costing to calculate the cost of its jobs. overhead is allocated to each job based on the number of direct labor hours spent on that job. at the beginning of the current​ year, bostonboston estimated that its overhead for the coming year would be $ 67 comma 200$67,200. it also anticipated using 4 comma 2004,200 direct labor hours for the year.