In the first month of operations, the manufacturing costs for blue sun company were as follows: direct materials used $66,600 direct labor $99,120 manufacturing overhead (controlling account) $142,800 during the month 10,000 units were completed, and 5,000 units were in process at the end of the month. the 5,000 units in process were 100% completed as to materials and 80% completed as to direct labor and overhead. compute the following: a. direct materials cost per equivalent unit: $ b. equivalent units of production for direct labor and manufacturing overhead: c. direct labor cost per equivalent unit: $ d. manufacturing overhead cost per equivalent unit: $ e. total cost of 10,000 units completed: $ f. total cost of 5,000 units in process at the end of the month: $

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?