Oliver Brush Company sells standard hair brushes. The following information summarizes Oliver​'s operating activities for 2018​: Selling and Administrative Expenses $52,704
Purchases 73,200
Net Sales Revenue 146,400
Merchandise Inventory, January 1, 2018 10,980
Merchandise Inventory, December 31, 2018 8,052

Requirements:
a. Calculate the operating income for 2018.
b. Oliver sold 6 comma 400 brushes in 2018. Compute the unit cost for one brush.

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?