Germinal et Associs provides tax advice to multinational firms. Germinal charges clients for (a) direct professional time

Germinal et Associés provides tax advice to multinational firms. Germinal 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 Germinal and their rates per hour are:

Germinal has just prepared the May 2022 bills for two clients. The hours spent on each client are as follows:

Required 

1. What amounts did Germinal bill to Fortune Plassans and Au Bonheur des Dames for May 2022?
2. Suppose support services were billed at €50 per labour-hour (instead of 30% of labour costs). How would this change affect the amounts Germinal billed to the two clients for May 2022? Comment on the differences between the amounts billed in requirements 1 and 2.
3. How would you determine whether labour costs or labour-hours is the more appropriate allocation base for Germinal’s support services?

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Professional Thrse Raquin Jeanne Rozerot Billing rate per hour 500 120 Claude Bernard 80