Fogelin Promotional Services Uses a Job Order System for Costing

question 65

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 the year,Fogelin estimated the total cost of salaries and benefits for the public relations specialists at $403,900 and a total of 7200 billable hours for the year.The office and administrative costs were estimated at $679,000.What direct labor rate would Fogelin use for the cost of its specialists? (Round your answer to the nearest cent.)

• A) $94.31 per hour
• B) $150.40 per hour
• C) $38.21 per hour
• D) $56.10 per hour

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Definitions:

Physical Condition

The state of one's body, in terms of fitness, health, and overall wellbeing.

Swing-To Gait

A mode of walking or gait where both crutches or walking aids are advanced and then the legs swing to meet them, commonly used by individuals with lower limb disabilities.

Crutches

Assistive devices used to transfer weight from the legs to the upper body during movement, often used after injury or surgery.

Exercise

Physical activities that are planned, structured, and repetitive for the purpose of conditioning any part of the body, improving health, and maintaining fitness.