The heartlake corporation manufactures and sells toy gyroscopes. the following data is related to sales and production of the toy gyroscopes for last year. selling price per unit $8.10 variable manufacturing costs per unit $1.84 variable selling and administrative expenses per unit $4.95 fixed manufacturing overhead (in total) $75,000 fixed selling and administrative expenses (in total) $81,000 units produced during the year 530,000 units sold during year 150,000 using absorption costing, what is operating income for last year

crow design, inc. is a web site design and consulting firm. the firm uses a job order costing system in which each client is a different job. crow design assigns direct labor, licensing costs, and travel costs directly to each job. it allocates indirect costs to jobs based on a predetermined overhead allocation rate, computed as a percentage of direct labor costs. direct labor hours (professional) 6,250 hours direct labor costs ($1,800,000 support staff salaries ,000 computer ,000 office ,000 office ,000 in november 2012, crow design served several clients. records for two clients appear here: delicious treats mesilla chocolates direct labor 700 hours 100 hours software licensing $ 4,000 $400 travel costs 8,000 1. compute crow design’s direct labor rate and its predetermined indirect cost allocation rate for 2012. 2. compute the total cost of each job. 3. if simone wants to earn profits equal to 50% of service revenue, how much (what fee) should she charge each of these two clients? 4. why does crow design assign costs to jobs?