Using job order costing in a service companyRoth accounting pays jack smtih 90,000 per yearRequirements1. What is the hourly cost to roth accounting of employing smith? Assume a 30-hour week and a 50-week year.2. What direct labor cost would be assigned to Client 507 if smith works 15 hours to prepare client 507's financial statements?

1. What is the hourly cost to Roth accounting of employing smith? Assume a 30-hour week and a 50-week year.

total number of labor hours per year = 30 per week x 50 weeks = 1,500 labor hours

cost per labor hour = $90,000 / 1,500 = $60

2. What direct labor cost would be assigned to Client 507 if smith works 15 hours to prepare client 507's financial statements?

total direct labor costs assigned to client 507 = 15 direct labor hours billed x $60 per direct labor hour = $900

a manufacturer of printed circuit boards uses exponential smoothing with trend to forecast monthly demand of its product. at the end of december, the company wishes to forecast sales for january. the estimate of trend through november has been 200 additional boards sold per month. average sales have been around 1000 units per month. the demand for december was 1100 units. the company uses α = 0.20 and β = 0.10. make a forecast including trend for the month of january.