Fogelin Promotional Services Uses a Job Order System for Costing

question 99

Multiple Choice

Fogelin Promotional Services uses a job order system for costing and billing promotional services for dance and ballet performances.Fogelin has four public relations specialists,and 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.The 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.It negotiated a price of $6,400 for their services.When the job was complete,Fogelin's records showed that it had logged 36.50 billable hours.What was the actual total cost of the job for Fogelin?

• A)$5,475
• B)$2,044
• C)$3,431
• D)$4,906

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Definitions:

Herman and Heimovics

Scholars known for their contributions to theories and practices in leadership within nonprofit management.

Conflict of Interest

A situation in which an individual's personal interests could potentially interfere with their professional duties or responsibilities.

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Board Member Participation

The active engagement and involvement of board members in the governance and decision-making processes of an organization.