Fairfax CPA Consultants, (FCC), LLC., firm uses a job costing system with a predetermined indirect cost allocation rate computed as a percentage of...
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Direct labor hours (professionals)......................15,000 hours

Direct labor costs

(professionals)......................$2,250,000

Office rent.....................................................$250,000

Support staff salaries......................................$310,000

The managing consultant estimated that this job will require about 250 direct labor hours.

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