Financial and Managerial Accounting: P17-40 Daniels Consulting uses a job order costing system

Financial and Managerial Accounting 
P17-40 Accounting for manufacturing overhead 
This problem continues the Daniels Consulting situation from Problem 16-42 of Chapter 16. 
Daniels Consulting uses a job order costing system in which each client is a different job. Daniels assigns direct labor, meal per diem, and travel costs directly to each job. it allocates indirect costs to jobs based on a predetermined overhead allocation rate, computed as a percentage of direct labor costs. 
At the beginning of 2018, the controller prepared the following budget: 
Direct labor hours (professionals) 6,250 hours 
Direct labor costs (professionals) 1,100,000 
Support staff salaries 90,000 
Computer leases 57,000 
Office supplies 40,000 
Office rent 55,000 

In November 2018, Daniels served several clients. Records for two clients appear here: 
Tommy's Trains Marcia's Cookies 
Direct labor hours 720 200 hours 
Meal per diem 2,700 600 
Travel costs 8,000 - 

Requirements 
1. Compute Daniels's predetermined overhead allocation rate for 2018. 
2. Compute the total cost of each job. 
3. If Daniels wants to earn profits equal to 25% of sales revenue, what fee should it charge each of these two clients? 
4. Why does Daniels assign costs to jobs?
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