BF$180$: Costs and Budgeting $-$ Project $2$ Job Costing Project Description: Youth Athletic Services $($YAS$)$ provides adult supervision for organized youth athletics. It has a president, William Mayes, and five employees. He and one of the other five employees manage all marketing and administrative duties. The remaining four employees work directly on operations. YAS has four service departments: managing, officiating, training, and dispute resolution. A time card is marked and records are kept to monitor the time each employee spends working in each department. When business is slow, there is idle time, which is marked on the time card. $($It is necessary to have some idle time because some direct labor$-$hours must be available to accommodate fluctuating peak demand periods throughout the day and the week.$)$ Some of the July operating data are as follows: $$ Idle Time Managing Officiating Training Dispute Resolution Sales revenue $$ $$8,850$ $$9,800$ $$4,400$ $$2,100$ Direct labor $($in hours$)25320110155120$ Direct overhead traceable to departments: $$ Equipment $$ $$1,140$ $$1,065$ $$890$ $$15$ Supplies $$ $$390$ $$490$ $$440$ $$390$ Transportation $$ $$565$ $$1,190$ $$275$ $$80$ Other Data: $$ The four employees working in the operating departments all make $$18$ per hour. $$ The fifth employee, who helps manage marketing and administrative duties, earns $$3,200$ per month, and William earns $$3,950$ per month. $$ Indirect overhead amounted to $$1,168$ and is assigned to departments based on the number of direct labor$-$hours used. Because there are idle hours, some overhead will not be assigned to a department. In addition to salaries paid, marketing costs for items, such as advertising and special promotions totaled $$790.$ In addition to salaries paid, other administrative costs were $$320.$ All revenue transactions are cash; all others are on account. $$ No inventories are kept.