bluebird 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. bluebird design assigns direct labor, licensing costs, and travel costs directly to each job. it allocates indirect costs tyo jobs based on a predetermined overhead allocation rate, computed as a percentage of direct labor costs.at the beginning of 2018, managing partner sally simone prepared the following budget estimates: direct labor hours (professionals) 7500 hours direct labor costs(professionals) 1,500,000 support staff salaries 464,000 computer leases 45,000 office supplies 29,000 office rent 62,000. in november 2018, bluebird design served several clients. records for 2 clients appear here: delightful treats direct labor hours 500 hours software licensing costs 3500 travel costs 5000. melva chocolates direct labor hours 400 hours software licensing costs 200 and travel costs 0. the requirements are: 1. compute bluebird design's direct labor rate and it's predetermined overhead allocation rate for 2018. 2. compute the total cost of each job 3. if simone wants to earn profits equal to 50% of service revenue, what fee should she charge each of the 2 clients? 4. why does bluebird design assign costs to jobs?