=+6-28 K Alternative cost-allocation bases for a professional services firm OBJECTIVE 2 The OnyxGroup (OG) provides tax advice to multinational firms. OG charges clients for:

(a) direct professional time (at an hourly rate) and

(b) support services (at 30% of the direct professional costs billed). The three professionals in OG and their rates per professional hour are:

Professional Billing rate per hour Peter Smith $300 Marcia Jones 150 June Parsons 100 OG has just prepared the May 2013 bills for two clients. The hours of professional time spent on each client are as follows:

Hours per client Professional Sydney Dominion Dubai Enterprises Smith 15 2 Jones 3 8 Parsons 22 30 Total 40 40 Required 1 What amounts did OG bill to Sydney Dominion and Dubai Enterprises for May 2013?