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Pinnacle Consulting Employs Two CPAs,each Having a Different Area of Specialization.Judy

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Essay

Pinnacle Consulting employs two CPAs,each having a different area of specialization.Judy specializes in tax consulting and Steve specializes in management consulting.Pinnacle expects to incur total overhead costs of $519,750 during the year and applies overhead based on annual salary costs.Judy is a senior partner,her annual salary is $225,000,and she is expected to bill 2,000 hours during the year.Steve is a senior associate,his annual salary is $121,500,and he is expected to bill 1,800 hours during the year.
a.Calculate the predetermined overhead rate.
b.Assuming that the hourly billing rate should be set to cover the total cost of services plus a 20% markup,compute the hourly billing rates for Judy and Steve.


Definitions:

Prior Probabilities

Represents the probabilities of events based on existing knowledge before new evidence is introduced.

Subjective Probability

The individual's personal judgment or estimate of the likelihood of an event occurring.

Prediction Value

A forecasted numerical value derived from statistical analysis or models, indicating a future outcome.

Cost Of Information

The expense incurred in acquiring data necessary for decision-making, including collection, processing, and analysis costs.

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