Nafiz Associates is an accounting firm that provides audit, tax and accounting services. Nafiz firm has a single direct cost category (professional labor) and a single indirect cost pool (Client support). Indirect costs are allocated to the service using professional labor hours as the allocation base. On March 2020 the firm is bidding on tax and audit service for the jobs (X1,x2,X3) The manager provides the following information from the job-cost record with missing amounts you should fill it assuming all professionals earn the same rate and the markup rate for pricing jobs is intended to produce the same operating income ratio The job-cost record (orders) X1 X2 X3 Direct professional service labor hours 2 200 600 Direct professional labor cost $20,000 $8,000 ? Client support cost allocated ? ? ? The estimated total cost per job 50,000 ? ? The price per job $60,000 ? ? Compute the price of job X2 and X3