Help Homework, Part 20 Optimum Health Inc. provides diet, fitness, and nutrition services to clients who want a healthier lifestyle. The company customizes a program for each client based on their individual goals that includes ciet recommendations (prepackaged food and supplements nutrition counseling, and guided fitness (personal training. The company uses a modified job order cost system that keeps track of the cost of the food. Vitamins and nutritional supplements the company provides to each cient, as well as the amount of time nutrition and fitness consultants spend with each client Optimum applies all indirect operating costs (eg, rent, utilities, and management salaries) as a percentage of the consultant's tabor cost During the most recent year, the firm estimated that it would pay $160,000 to its consultants and incur indirect operating costs of $240,000. Actual consultant labor costs were $175,000 and actual indirect operating costs were 5230,000. The cost records for three of Optimum's clients are summarized below: Tood and writional supplements weitional couri 1819 per hour Personal fitness training (126 per hour Indreot operating con Judy tom 400 $1,200 190 380 720 7 7 5 200 228 960 43 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 $360 Food and nutritional supplements are priced at 20 percent above cost Clients are charged $52 per hour for consulting services both nutrition counseling and personal training. Determine the profitability of each client Complete this question by entering your answers in the tabs below. Leguret Hequired Required Compute the predetermined over and rate Hemd Overed Rate x