【答案】B。
解析：酒店、律师事务所、中介主要业务都是提供服务，service costing适用。水管工(plumber)的工作可以单独识别，单独核算，用job costing更适合。
知识点：Service costing (Chapter 10 Job, batch and service costing)
【答案】C。
解析：
| $/hour | Working hours | $ | |
| Salary for senior consultants | 50 | 65 | 3,250 |
| Salary for junior consultants | 30 | 120 | 3,600 |
| Overheads | 15 | 185 | 2,775 |
| Total | - | - | 9,625 |
Final fee = 9,625×(1+45%) = $13,956
知识点：Job costing (Chapter 10 Job, batch and service costing)
