Scenario c: sonicstar inc. requires its job applicants to take a test that measures their vocabulary and numerical skills. in addition to the written test, for specific jobs the company also requires its applicants to perform a sample of the job. before implementing the tests, the management analyzes how well the test actually correlates and predicts job performance. when sonicstar inc. needed to downsize, the company employees who were laid off to get placed in other organizations, and immediate supervisors talked to the employees about the reasons for their dismissal. when the job applicants for specific jobs are asked to execute a sample of the job, the company utilizes a(n) test.

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?