ustomizes a program for each client based on their individual goals that includes diet recommendations (prepackaged food and upplements), nutrition counseling, and guided fitness (personal training). The company uses a modified job order cost system tha eeps track of the cost of the food, vitamins, and nutritional supplements the company provides to each client, as well as the amo time nutrition and fitness consultants spend with each client. Optimum applies all indirect operating costs (e.g., rent, utilities, an anagement salaries) as a percentage of the consultant's labor cost. uring the most recent year, the firm estimated that it would pay $220,000 to its consultants and incur indirect operating costs off 330,000. Actual consultant labor costs were $235,000 and actual indirect operating costs were $320,000. The cost records for Optimum's clients are summarized below: Food and nutritional supplements Nutritional counseling ($17 per hour) Judy $ 400 170 Tom $ 1,200 340 Elizabeth $ 200 204