Requir [The following information applies to the questions displayed below.] JLR Enterprises provides consulting services throughout California and uses a job-order costing system to accumulate the cost of client projects. Traceable costs are charged directly to individual clients; in contrast, other costs incurred by JLR, but not identifiable with specific clients, are charged to jobs by using a predetermined overhead application rate. Clients are billed for directly chargeable costs, overhead, and a markup. JLR's director of cost management, Brent Dean, anticipates the following costs for the upcoming year: Professional staff salaries Administrative support staff Travel Photocopying Other operating costs Total Cost $ 2,500,000 300,000 Percentage of Cost Directly Traceable to Clients 79% 60% 250,000 90% 50,000 90% 100,000 75% $ 3,200,000 The firm's partners desire to make a $672,000 profit for the firm and plan to add a percentage markup on total cost to achieve that figure.