Jacinta manages a small catering business that supplies meals to around 30 clients. she begins her day at 5 am and goes to the local market to source her raw materials. she then begins preparations for the day's menu with the of two assistants. she also personally delivers food to her clients so that she can interact with them directly and obtain feedback about the food quality, which she ensures to incorporate into her business. jacinta is determined to make her services more profitable and puts in long hours working on building her business. according to the five categories of small-business owners, jacinta is most likely to be classified as a(n) a. idealist b. socialist c. sustainer d. hard worker

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?