will choose in In fact, these end up talent for Hill's The is to the of and to build eCambridge Publishers K3-2. The CSR box in this chapter CH2M ef- Chapter 3 Cost Accounting Systems: Job Order Cos Senior engineer Level 1: $44,000 per year ($22 per hour) Level 2: $36,000 per year ($18 per hour) Associate engineer Level 3: $30,000 per year ($15 per hour) Level 4: $24,000 per year ($12 per hour) Clerical staff Level 5: $16,000 per year ($8 per hour) Level 6: $14,500 per year ($7.25 per hour) Te billings that are sent to the municipalities for engineering services utilize cost-plus billing. Tnically, the total costs accumulated for a project (direct materials, direct labor, and overhead) are multiplied by 140% to determine the amount of the billing. The difference between the billed amount and the accumulated cost is the "plus" in cost plus. During March 20X1, Flanigan accumulated the following information related to Job 295 for Johnson Creek City: Senior engineer hours 52 Level 1 84 Level 2 Associate engineer hours Level 3 44 Level 4 Clerical hours 20 Level 5 99 $1,500 $865 Level 6 Building permits .. Airline travel and motel What amount should be billed to Johnson Creek City for March 20X1? a. Required How much profit was earned on Job 295 during March 20X1? b. Corporate Social Responsibility Problem The CSR box in this chapter discusses CH2M Hill's ef- orts to offer summer programs at no cost introducing underrepresented groups to STEM education Some would look at these efforts as costly programs with no tangible financial benefit. There ertainly no guarantee that these children will work for CH2M Hill in the future, or even that they better communities. Comoose careers in engineering. In fact, these efforts may end up supplying talent for CH2M Hill's Detitor and driving un future engineering wages. up Required Prepare a 2019 manufacturing overhead distribution worksheet for the one prepared for Exhibit 3-15. Compute the manufacturing overhead rates for production departments 1 and 2 using machíne sımilar to hours and direct labor hours, respectively, for allocation bases. Round your answer to two deci- a. b. hours and direct labor hours, respectively, for allocation bases. Round your answer to two d mal places. G YOUR KNOWLEDGE EYK3-1. Business Decision Case Elizabeth Flanigan and Associates is an engineering and design firm that specializes in developing plans for recycling plants for municipalities. The firm uses a job costing system to accumulate the cost associated with each design project. Flanigan employs three levels of employee: senior engineers, associate engineers, and clerical staff. The salary cost of the seni en- gineers and the associate engineers is assigned to each project as direct labor. The salary cost the clerical staff is included in overhead, along with the cost of engineering supplies, automobile travel, and equipment depreciation. The cost of airline travel, motels, building permits, and fees from other consultants is charged to each project as direct materials. Overhead is applied to projects using a predetermined overhead rate based on total engineering hours. The rate for 20X0 is $5 The six different salary levels for 20X1 for the employees of Elizabeth Flanigan and Associates are listed below. The hourly rate is determined by dividing the yearly salary by 2,000 hours per yea. per hour.