Which of the following statements regarding roth ira's distributions is true? a. a distribution is not a qualifying distribution unless the distribution is at least two years after the taxpayer has opened the roth ira. b. a taxpayer receiving a distribution from a roth ira before reaching the age of 55 is generally not subject to an early distribution penalty. c. a roth ira does not have minimum distribution requirements. d. the full amount of all nonqualifying distributions is subject to tax at the taxpayer's marginal tax rate.

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?