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Braden Brothers, Inc., is an architectural firm specializing in high-rise buildings. Your job costing system has a single direct cost category (architectural labor) and a
Braden Brothers, Inc., is an architectural firm specializing in high-rise buildings. Your job costing system has a single direct cost category (architectural labor) and a single indirect cost pool, which contains all office maintenance costs. Support costs are allocated to individual jobs using the architect's labor hours. Braden Brothers employs 15 architects. Braden Brothers, Inc. 2010 Budget Architect Labor Cost $2,880,000 Office Support Costs $1,728,000 Architect Labor Hours Billed to Clients 32,000 Hours Actual 2010 Results Office Support Costs $1,729,500 Architect Labor Hours architect invoiced to clients 34, 590 hours Actual Architect Labor Cost Rate $92 per hour
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