The following Trial Balance was extracted from the books of D. Sampras a sole trader on March 31, 2016, the end of her financial year.
Trial Balance as at March 31, 2016
Details/Accounts
s
S
Machinery
8,000,000
Provision for depreciation on machinery
2,000,000
Bad debt
150,000
Cash at bank
7,000,000
Stock, Apr 1, 2015
8,000,000
Salaries
6,000,000
Carriage inwards
300,000
Purchases
30,500,000
Returns Inwards
500,000
Returns Outwards
500,000
Provision for bad debt
320,000
Drawings
570,000
Stationery
250,000
Cash in hand
700,000
Motor vehicles
8,000,000
Office furniture
2,800,000
Debtors
6,500,000
Creditors
5,300,000
Capital
16,450,000
Discounts Allowed
450,000
Discounts received
380,000
Commission expense paid
1,000,000
Commission income received
300,000
Interest
450,000
Sales
55,500,000
Insurance
480,000
82,100,000 82,100,000
Notes:
(1) Stocks on March 31, 2016 were valued at $3,750,000.
(i) Depreciation is to be charged as follows: Motor vehicles 10% straight line; office
furniture 10% on cost; Machinery 5% on the reducing balance method.
(iii) $50,000 was for insurance expenses relating to on April 2016.
(iv) Reduce the provision by bad debt to 4% of debtors

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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?

Beagle autos is known for its affordable and reliable brand of consumer vehicles. because its shareholders expect to see an improved rate of growth in the coming years, beagle's executives have decided to diversify the company's range of products so that at least 40 percent of the firm's revenue is generated by new business units. however, the company's resources, capabilities, and competencies are limited to producing other forms of motorized vehicles, such as motorcycles and all-terrain vehicles (atvs). which type of corporate diversification strategy should beagle pursue?