Saber Promotional Services Uses a Job Order System for Costing

question 139

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 $403,800 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)$152.08 per hour
• C)$38.34 per hour
• D)$56.87 per hour

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Definitions:

Emotional Response

The psychological reaction to a stimulus, characterized by feelings such as happiness, anger, fear, or sadness.

Hans Selye

A pioneering Hungarian-Canadian endocrinologist known for his research on the stress response and for introducing the concept of "General Adaptation Syndrome".

Physiological Arousal

A state of physical alertness or excitement, which can be triggered by emotions, thoughts, or external stimuli, affecting bodily functions.

Fight-or-flight Response

A physiological reaction that occurs in response to a perceived harmful event, attack, or threat to survival.