During the most recent year, the firm estimated that it would pay $260,000 to its consultants and incur indirect operating costs of $390,000. Actual consultant labor costs were $275,000 and actual indirect operating costs were $380,000. The cost records for three of Optimum's clients are summarized below: Food and nutritional supplements Nutritional counseling ($14 per hour) Personal fitness training ($19 per hour) Indirect operating costs Judy $ 500 140 380 ? Tom $1,000 280 570 ? Elizabeth $ 300 168 760 ? Required: 1. Compute the predetermined overhead rate. 2. Determine the total cost of serving each client. 3. Assume the company charges clients an up-front fee of $460. Food and nutritional supplements are priced at 30 percent above cost. Clients are charged $37 per hour for consulting services (both nutrition counseling and personal training). Determine the profitability of each client. Answer is not complete. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Required 3 Assume the company charges clients an up-front fee of $460. Food and nutritional supplements are priced at 30 percent above cost. Clients are charged $37 per hour for consulting services (both nutrition counseling and personal training). Determine the profitability of each client. Judy Tom Elizabeth Profitability