ChemKill Manufacturing produces a chemical pesticide and uses process costing. There are three processing departments -Mixing, Refining, and Packaging. On January 1, the first department-Mixing--had a zero beginning balance. During January, 45,000 gallons of chemicals were started into production. During the month, 35,000 gallons were completed, and 10,000 remained in process, partially completed. In the Mixing Department, all direct materials are added at the beginning of the production process, and conversion costs are applied evenly throughout the process. During January, the Mixing Department incurred $50,000 in direct materials costs and $211,800 in conversion costs. At the end of the month, the ending inventory in the Mixing Department was 60% complete with respect to conversion costs. The weighted average method is used. The total cost of the chemical pesticide in ending inventory was.(Round any intermediate calculations two decimal places, and your final answer to the nearest dollar.)A. $42,120B. $50,000C. $211,800D. $261,800

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?