Job costing with multiple direct-cost categories, single indirect-cost pool, law firm

(continuation of 5-28). Hanley asks his assistant to collect details on those costs included in the $21,000 indirect-cost pool that can be traced to each individual case. After further analysis, Wigan is able to reclassify $14,000 of the $21,000 as direct costs:

Hanley decides to calculate the costs of each case had Wigan used six direct-cost pools and a single indirect-cost pool. The single indirect-cost pool would have $7,000 of costs and would be allocated to each case using the professional labour-hours base.
REQUIRED 1. What is the revised indirect cost-allocation rate per professional labour-hour for Wigan Associates when total indirect costs are $7,000?
2. Compute the costs of the Widnes and St. Helen’s cases if Wigan Associates had used its refined costing system with multiple direct-cost categories and one indirect-cost pool.
3. Compare the costs of the Widnes and St. Helen’s cases in requirement 2 with those in requirement 2 of Problem 5-28. Comment on the results.LO1

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Other Direct Costs Research support labour Computer time Travel and allowances Telephones/faxes Photocopying Total Widnes Coal St. Helen's Glass $1,600 $ 3,400 500 1,300 600 4,400 200 1,000 250 750 $3,150 $10,850