Question $2$

Bluebird Design, Inc. is a Web site design and consulting firm. The firm uses a job cost system, in which each client is a different "job". Bluebird Design traces direct labour, licensing costs and travel costs directly to each job $($client$).$ It allocates indirect costs to jobs based on a predetermined indirect cost allocation rate, computed as a percentage of direct labour costs.

At the beginning of $2009$ costs, managing partner Judi Jacquin prepared the following budget:

$\backslash$table$[[$Direct labour hours $($professional$).,6,250$ hours$],[$Direct labour costs $($professional$).........,$$$1,000,000$