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

odd consecutive integers are odd integers that follow each other. they have a difference of 2 between every two numbers. if n is an odd integer, then n, n+2, n+4 and n+6 will be odd consecutive integers. the first number in the pattern is always the variable on its own or in this case, "n". examples.