Vision toys uses a fixed-quantity system to manage its inventories. the inventory includes plastic and led bulbs. it was observed that the company often faces stockout of plastic. the average weekly demand for plastic is 100 pounds, and historical data show that the standard deviation of weekly demand is about 7. the lead time from the plastic supplier is 2 weeks. if the company's acceptable service level is 95 percent and the number of standard deviations necessary to achieve the acceptable service level is 1.645, the reorder point for plastic with safety stock is:
a. more than 175 pounds but less than or equal to 225 pounds.
b. less than or equal to 125 pounds.
c. more than 225 pounds.
d. more than 125 pounds but less than or equal to 175 pounds.

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?