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. At the beginning of 2018, managing partner Gina Harrison prepared the following budget estimates: Crow Design assigns direct labor, licensing costs, and travel costs directly to each job. It allocates indirect costs to jobs based on a (Click the icon to view the prepared budget.) predetermined overhead allocation rate, computed as a percentage of direct labor costs. In November 2018, Crow Design served several clients. Records for two clients appear here: Read the requirements. (Click the icon to view the records Requirements Requirement 1. Compute Crow Design's direct labor rate and its predetermined overhead allocation rate for 2018. (Abbreviation used: OH = overhead.) Begin with the direct labor rate. Direct labor rate per hour 1. Compute Crow Design's direct labor rate and its predetermined overhead allocation rate for 2018. 2. Compute the total cost of each job. 3. If Harrison wants to earn profits equal to 20% of service revenue, what fee should she charge each of these two clients? 4. Why does Crow Design assign costs to jobs? Compute Crow Design's predetermined overhead cost allocation rate for 2018. Predetermined OH cost allocation rate % Data Table Requirement 2. Compute the total cost of each job. First, enter the direct costs for each job. Then enter in the indirect costs and compute the total cost for each job. (Enter a "0" for any zero balances.) 8,000 hours $ 2,000,000 Direct labor hours (professionals) Direct labor costs (professionals) Support staff salaries Computer leases Office supplies Crow Design, Inc. Estimated Cost of Yummy Treats and Maynard Chocolates Jobs Maynard Yummy Treats Chocolates Direct Costs: 669,000 Data Table 47,000 24,000 60,000 Office rent Maynard Chocolates Yummy Treats hrs. x Direct labor hours 800 hours Print Done hrs. 100 hours 400 Software licensing costs $ 2,500 $ 7,000 Travel costs 0 Total Direct Costs Print Done Allocated Indirect Costs: % x % x Total Costs Requirement 3. If Harrison wants to earn profits equal to 20% of service revenue, what fee should she charge each of these two clients? $ Yummy Treats Maynard Chocolates $ Requirement 4. Why does Crow Design assign costs to jobs? Crow Design assigns costs to jobs to help the company that cover all costs and contribute to profit. Assigning costs to also can help Crow Design control costs