Roth Accounting pays Jack Smith $90,000 per year. Requirements 1. What is the hourly cost to Roth

Question:

Roth Accounting pays Jack Smith $90,000 per year.
Requirements
1. What is the hourly cost to Roth Accounting of employing Smith? Assume a 30-hour week and a 50-week year.
2. What direct labor cost would be assigned to Client 507 if Smith works 15 hours to prepare Client 507's financial statements?