Saber Promotional Services Uses a Job Order System for Costing

question 122

Multiple Choice

Saber Promotional Services uses a job order system for costing and billing promotional services for dance and ballet performances.Saber has four public relations specialists and office staff.At the beginning of the year,Saber estimated the total cost of salaries and benefits for the public relations specialists at $404,000 and a total of 7100 billable hours for the year.The office and administrative costs were estimated at $676,000.The allocation base for office and administrative costs is billable hours.What rate would Saber use for allocating the cost of its office and administrative staff? (Round your answer to the nearest cent.)

• A) $95.21 per hour
• B) $152.11 per hour
• C) $38.31 per hour
• D) $56.90 per hour

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Definitions:

Peptide Bonds

Chemical bonds formed between amino acids during protein synthesis, linking the carboxyl group of one amino acid to the amino group of another, releasing water.

Protein Structure

The three-dimensional arrangement of atoms in an amino acid-chain molecule, crucial for the protein's function.

Primary

First in order, rank, importance, or relating to the initial stage of a process or sequence.

Enzyme

An organic catalyst (usually a protein) that accelerates a specific chemical reaction by lowering the activation energy required for that reaction.