Segal Design, Inc. is a Web site design and consulting firm. The firm uses a job order costing system in which each client is a different job. Segal Design assigns direct labor, licensing costs, and travel costs directly to each job. It allocates indirect costs to jobs based on a predetermined overhead allocation rate computed as a percentage of direct labor costs. Segal Design, Inc. is a Web site design and consulting firm. The firm uses a job order costing system in which each client is a different job. Segal Design assigns direct labor, licensing costs, and travel costs directly to each job. It allocates indirect costs to jobs based on a predetermined overhead allocation rate computed as a percentage of direct labor costs