The company sold 36,000 units in the east region and 16,000 units in the west region. it determined that $310,000 of its fixed selling and administrative expense is traceable to the west region, $260,000 is traceable to the east region, and the remaining $75,000 is a common fixed expense. the company will continue to incur the total amount of its fixed manufacturing overhead costs as long as it continues to produce any amount of its only product. required: 1. what is the unit product cost under variable costing?

crow 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. crow 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. direct labor hours (professional) 6,250 hours direct labor costs ($1,800,000 support staff salaries ,000 computer ,000 office ,000 office ,000 in november 2012, crow design served several clients. records for two clients appear here: delicious treats mesilla chocolates direct labor 700 hours 100 hours software licensing $ 4,000 $400 travel costs 8,000 1. compute crow design’s direct labor rate and its predetermined indirect cost allocation rate for 2012. 2. compute the total cost of each job. 3. if simone wants to earn profits equal to 50% of service revenue, how much (what fee) should she charge each of these two clients? 4. why does crow design assign costs to jobs?