Roth Accounting pays Jaclyn Sawyer $ 104,400 per year. Sawyer works 1,800 hours per year.
1. What is the hourly cost to Roth Accounting of employing Sawyer? Assume a 40-hour week and 50-week year.
2. What direct labor cost would be assigned to Client 507 if Sawyer works 12 hours to prepare Client 507’s financial statements?