1 100 Optimum Health Inc. provides det, fitness, and nutrition services to clients who want a healthier lifestyle. The company customs program for each client based on their individual goals that includes diet recommendations (prepackaged food and supplements) nutrition counseling, and guided fitness personal training. The company uses a modified job order cost system that keeps track of the cost of the food, Vitamins and nutritional supplements the company provides to each client, as well as the amount of time nutrition and fitness consultants spend with each client. Optimum applies all Indirect operating costs (eg, tonttities and management salaries) as a percentage of the consultant's labor cost During the most recent year, the firm estimated that it would pay $130,000 to its consultants and incur indirect operating costs of $195.000. Actual consultant labor costs were $15,000 and actual Indirect operating costs were 5185,000. The cost records for three of Optimum's clients are summarized below Sudy Tomabeth Food and nutritional supplements 3400 11,200 200 Nutritional counseling (513 per hour) 130 260 156 Personal Fitness training (18 per hour) Indirect operating costs ant ha 360 540 720 Required: 1. Compute the predetermined overhead rate. 2. Determine the total cost of serving each client 3. Assume the company charges clients on up front fee of $330. Food and nutritional Supplements are priced at 20 percent above cost. Cilents are charged $39 per hour for consulting services (both nutrition counseling and personal training. Determine the profitability of each client Complete this question by entering your answers in the tabs below. Required 1 Required 2 Required