Among the people who are characterized below, who has the highest opportunity cost of leisure? a. a professional tennis player who earns $50 per hour giving tennis lessons and who watches tv during his leisure time b. a cpa who earns $150 per hour and who golfs during her leisure time c. a retail clerk who earns $15 per hour and who plays computer games during his leisure time d. a veterinarian who earns $25 per hour and who goes surfing during her leisure time

Speedy auto repairs uses a job-order costing system. the company’s direct materials consist of replacement parts installed in customer vehicles, and its direct labor consists of the mechanics’ hourly wages. speedy’s overhead costs include various items, such as the shop manager’s salary, depreciation of equipment, utilities, insurance, and magazine subscriptions and refreshments for the waiting room. the company applies all of its overhead costs to jobs based on direct labor-hours. at the beginning of the year, it made the following estimates: direct labor-hours required to support estimated output 20,000 fixed overhead cost $ 350,000 variable overhead cost per direct labor-hour $ 1.00 required: 1. compute the predetermined overhead rate. 2. during the year, mr. wilkes brought in his vehicle to replace his brakes, spark plugs, and tires. the following information was available with respect to his job: direct materials $ 590 direct labor cost $ 109 direct labor-hours used 6