Winston Co. had two products code named X and Y. The firm had the following budget for August: Product X Product Y Total Sales $ 286,000 $ 520,000 $ 806,000 Variable Costs 189,800 218,400 408,200 Contribution Margin $ 96,200 $ 301,600 $ 397,800 Fixed costs 50,000 108,000 158,000 Operating Income $ 46,200 $ 193,600 $ 239,800 Selling Price per unit $ 110.00 $ 50.00 On September 1, the following actual operating results for August were reported: Product X Product Y Total Sales $ 360,000 $ 540,000 $ 900,000 Variable Costs 195,000 216,000 411,000 Contribution Margin $ 165,000 $ 324,000 $ 489,000 Fixed costs 50,000 108,000 158,000 Operating Income $ 115,000 $ 216,000 $ 331,000 Units Sold 3,000 9,000 Total industry volume for both products X and Y was estimated to be 130,000 units at the time of the budget. Actual industry volume for the period for products X and Y was 100,000 units. The firm's total sales quantity variance for the period is:

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?