George kyparisis owns a company that manufactures sailboats. actual demand for george's sailboats during each of the past four seasons was as follows: year season 1 2 3 4 winter 1 comma 480 1 comma 280 1 comma 040 900 spring 1 comma 500 1 comma 400 1 comma 620 1 comma 500 summer 1 comma 020 2 comma 120 2 comma 000 2 comma 000 fall 640 810 670 560 george has forecasted that annual demand for his sailboats in year 5 will equal 6 comma 000 sailboats. based on the given data and using the multiplicative seasonal model, the demand level for george's sailboats in the spring of year 5 will be nothing sailboats (enter a whole number).

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?