Dove Design Inc is a web site design consulting firm. The firm uses a job order costing system in which each client is a different job. Dove Design traces direct labor, licensing costs, and travel cost directly to each job. It allocates indirect labor costs to jobs based on a predetermined indirect cost allocation rate. Compute as a percentage of direct labor costs.

Direct labor hours (professional) 10,000 hours

Direct laborv cost (professional) 1,100,000

Support staff salaries. 1,400,000

Compter leases 46,000

Office supplies 26,000

Office rent 63,000

Direct labor hours 710 hours. 25 hours

Software for licensing. $2,500. $400

Travel costs. $8,000. -