Requirement 1. Why is it important for Bruschi Associates to understand the costs associated with individual jobs? A. Pricing decisions are heavily influenced by reported cost numbers. B. Overstaffing any job would be detrimental to the company's bottom line. Henderson also received a phone call from Bruschi's only other client, Stonemark Inc., which was very pleased with both the quality of the work and the price C. Operating at or above capacity for the company lowers overall costs to individual jobs. D. All of the above. Requirement 2. Compute the costs of the Parker Enterprises and Stonemark Inc. jobs using Bruschi's simple costing system. (Abbreviation used: prof. = professional.) charged on its most recent job. Bruschi Associates operates at capacity and uses a cost-based approach to pricing (billing) each job. Currently it uses a simple costing system with a single direct-cost category (professional labor-hours) and a single indirect-cost pool (general support). Indirect costs are allocated to cases on the basis of professional Begin by determining the formula used to calculate the direct costs for each job. Now determine the formula used to calculate the indirect costs for each job. Now compute the cost of the jobs using the simple costing system. Requirements 1. Why is it important for Bruschi Associates to understand the costs associated with individual jobs? 2. Compute the costs of the Parker Enterprises and Stonemark Inc. jobs using Bruschi's simple costing system