1- Vin & Connie is an advertising agency. The firm uses a job cost system in which each client is a At the beginning of the current year, managing partner Jerry Atta prepared a budget: different "job." Vin & Connie traces direct labor, software licensing costs, and travel costs directly to (Click the icon to view the prepared budget.) each job (client). The company allocates indirect costs to jobs based on a predetermined indirect cost allocation rate based on direct labor hours. During January of the current year, Vin & Connie served several clients. Records for two clients appear here: (Click the icon to view the records for two clients.) Read the requirements X Data table - X Data table Direct labor hours (professional) . . .. .... 17,900 hours OC ValueVacation.com Port Adak Golf Resort Direct labor costs (professional) . . . .. .... $ 1,790,000 Support staff salaries . $ 170,000 Direct labor hours . . . ... ... 730 hours 25 hours 2,000 $ Rent and utilities . . $ 45,000 Software licensing costs . . . $ 250 Travel costs . . . . .. . . . . .... $ 9,000 $ 0 Supplies . . .. $ 538,400 Lease payments on computer hardware . 70,000 Print Done Print Done