In some years, weather patterns have caused there to be few fish in local lakes, and anglers have gone elsewhere. also, invasive carp are threatening the lakes and may someday cause fish stocks to drop indefinitely. how should these facts impact dave and betsy's planning? they should develop a crisis response plan in case of a bad weather report or a carp sighting. they should set measurable goals for room occupancy and measure results against those goals weekly. they should develop a contingency plan in case few anglers book rooms. they should get input from guests and staff to the goal-setting process and resolve any conflicts among their staff about how best to maintain high occupancy.

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?