Q7 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 and the markup rate for pricing jobs is intended to produce operating income equal to 25% of revenues. On March2019 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

The job-cost record (orders)	X1	X2	X3
Direct professional service labor hours	200	?	1,000
Direct professional labor cost	$8,000	?	?
Client support cost allocated	?	$30,000	?
The estimated total cost per job	?	50,000	?
The price per job	?	?	?