Foster florist specializes in large floral bouquets for hotels and other commercial spaces. the company has provided the following data concerning its annual overhead costs and its activity based costing system: overhead costs: wages and salaries $ 81,000 other expenses 71,000 total $ 152,000 distribution of resource consumption: activity cost pools making bouquets delivery other total wages and salaries 55% 20% 25% 100% other expenses 40% 55% 5% 100% the "other" activity cost pool consists of the costs of idle capacity and organization-sustaining costs. the amount of activity for the year is as follows: activity cost pool activity making bouquets 72,950 bouquets delivery 10,900 deliveries what would be the total overhead cost per delivery according to the activity based costing system? in other words, what would be the overall activity rate for the deliveries activity cost pool? (round to the nearest whole cent.)

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?