During the most recent year, the firm estimated that it would pay $$280,000$ to its consultants and incur indirect operating costs of

$$420,000.$ Actual consultant labor costs were $$295,000$ and actual indirect operating costs were $$410,000.$ The cost records for three

of Optimum's clients are summarized below:

Required:

Compute the predetermined overhead rate.

Determine the total cost of serving each client.

Assume the company charges clients an up$-$front fee of $$480.$ Food and nutritional supplements are priced at $20$ percent above

cost$.$ Clients are charged $$33$ per hour for consulting services $($both nutrition counseling and personal training$).$ Determine the

profitability of each client.

$$ Answer is complete but not entirely correct.

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Required $2$

Determine the total cost of serving each client.