JJ \&. Torrey is an advertising agency. The firm uses a job cost system in which each client is a different "job." JJ \&. Torrey traces direct labor, software licensing costs, and travel costs directly to At the beginning of the current year, managing partner Jacob Atta prepared a budget: each job (client). The company allocates indirect costs to jobs based on a predetermined indirect cost alocation rate based on direct labor hours. (Click the icon to view the prepared budget.) During January of the current year, JJ \& Torrey served several clients. Records for two clients appear here: (Click the icon to view the records for two clients.) Requirement 1. Compute JJ \& Torrey's predetemined indirect cost allocation rate for the current year based on direct labor hours. Data table Compute the predeterminad indirent mat allncation rate an indirect cnat allncation rate per hour Requirement 2. Compute the total cost of each job