Job cost sheet for a service business Shank and Verst, attorneys-at-law, provided legal representa- tion to Baldwin Equipment, Inc., in a product liability suit. Twenty partner hours and 65 associate hours were worked in defending the company. The cost of each partner hour is $325, which includes partner wages plus overhead based on direct labor cost. The cost of each associate hour is $145, which also includes both wages and overhead. Other costs that can be directly identified with the job are travel ($2,800) and telephone/ fax/copying charges ($1,740). The date Baldwin contracted with Shank and Verst was May 8, 2011, and the defense was success- fully completed on December 21, 2011. The engagement num- ber is 525. Required: Prepare a job order cost sheet, in good form, for Baldwin Equip- ment, Inc. LO1