Professional Recruiting Provides Recruiting Consulting Services to Clients That Range

Essay

Professional Recruiting provides recruiting consulting services to clients that range from small businesses to large corporations.The budgeted rate charged to customers for consulting per hour is $150.The budgeted overhead for customer-support costs per hour is $32 and the budgeted other direct-cost pool rate is $25 per hour.The budgeted hourly rates charged to jobs are $65 for the consultants and $22 for the assistants.Jobs #786 and #787 for Compudan Manufacturing incurred 60 and 75 hours-respectively.Each job included one consultant and two assistants.The consultant worked 40 hours on Job #786 and 60 hours on Job #787.Required:
a.Identify the cost objects.
b.Determine the costs of each job using budgeted overhead rates.