Optimum Finance Inc. provides budget, savings, and investment services to clients who want a stress-free financial lifestyle. The company customizes a program for each client based on their individual goals that includes budget recommendations, investment counseling, and savings techniques. The company uses a job order cost system that keeps track of the cost of the amount of time financial 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 $200,000 to its consultants and incur indirect operating costs of $220,000. Actual consultant labor costs were $210,000 and actual indirect operating costs were $195,000. During the year, Optimum provided 28 hours of consulting services to Joan Clair for which Optimum pays an average of $10 per hour. What is the total cost of providing services to Joan? Multiple Choice O $588 $540 $535 $553 McGown Corp. has the following information: Raw Materials Inventory Work in Process Inventory Finished Goods Inventory Beginning Ending Inventory Inventory (1/1) (12/31) $ 25,800 $ 32,000 $ 17,900 $ 22,400 $ 32,600 $ 21,400 Additional information for the year is as follows: Raw materials purchases $ 106,400 Direct labor $ 76,900 Manufacturing overhead applied $ 81,600 Indirect materials $ 0 Compute the cost of goods manufactured. Multiple Choice $280,100 $263,200 McGown Corp. has the following information: Beginning Ending Inventory Inventory (1/1) (12/31) $ 28,700 $ 39,700 $ 24,900 $ 26,800 $ 37,200 $ 23,900 Raw Materials Inventory Work in Process Inventory Finished Goods Inventory Additional information for the year is as follows: Raw materials purchases $109,700 Direct labor $ 81,100 Manufacturing overhead applied $ 86,000 Indirect materials $ 0 Compute the current manufacturing costs. Multiple Choice O $93,300 O $276,800