Fogelin Promotional Services Uses a Job Order System for Costing

question 48

Multiple Choice

Fogelin Promotional Services uses a job order system for costing and billing promotional services for dance and ballet performances. Fogelin has 4 public relations specialists, plus an office staff. At the beginning of 2014, Fogelin estimated the total cost of salaries and benefits for the public relations specialists at $676,800, and a total of 7,200 billable hours for the year. All remaining office and administrative costs were estimated at $403,200. The allocation base for office and administrative costs is billable hours. In June, Fogelin signed a contract for a Russian ballet performance. They estimated it would require 34 hours of specialist time. What is the total cost estimate for this contract?

• A)$1,904
• B)$5,100
• C)$3,196
• D)$4,906

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Definitions:

Electric Current

The flow of electric charge through a conductor, typically measured in amperes.

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Skin cells are the various types of cells that make up the epidermis and dermis layers of the skin, playing roles in protection, sensation, and thermoregulation.

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The complex process by which the skin repairs itself after injury, involving several stages including inflammation, tissue formation, and remodeling.

Scar Tissue

Fibrous tissue that replaces normal skin after an injury or surgery, often resulting in a mark on the skin.