Munson performance auto, inc., modifies 375 autos per year. the manager, adam munson, is interested in obtaining a measure of overall performance. he has asked you to provide him with a multifactor measure of last year's performance as a benchmark for future comparison.  you have assembled the following data. resource inputs were: labor, 10500 hours; 500 suspension and engine modification kits; and energy, 1 kilowatt-hours. average labor cost last year was $25 per hour, kits cost $1,000 each, and energy costs were $5 per kilowatt-hour. the overall performance at munson performance auto, inc. = autos/dollar of input (round your response to six decimal places).

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?