Use the following data to determine the total dollar amount of assets to be classified as property, plant, and equipment. Splish Brothers Inc. Balance Sheet December 31, 2022

Cash $198000 Accounts payable $203000
Accounts receivable 150000 Salaries and wages payable 31500
Inventory 155000 Mortgage payable 228500
Prepaid insurance 93900 Total liabilities $463000
Stock investments 273000 Land 267000
Buildings $313000 Common stock $395400

Less: Accumulated depreciation (64500) 248500 Retained earnings 727000
Goodwill 200000 Total stockholders' equity $1122400
Total assets $1585400 Total liabilities and stockholders' equity $1585400

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?