The produce department at mercado grande, a large grocery store in san antonio, texas, needs a new manager. mercado grande has a good reputation due to the efforts of the last produce manager, azura, who built a strong team and had an excellent relationship with her employees. she created a system for checking and stacking produce that ensures the freshness of fruits and vegetables, and now employees don’t even have to think about their work—they just know exactly what to do. azura’s title gave her authority, and she willingly shared her power with her employees, letting them have input in all of the company decisions. as general manager, you would like to ensure that this happy state of affairs continues. whome should you hire?

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?