100 /0 3. Assume a capacity cost rate of $100 per hour for law firm Employee A and $80 per hour for Employee B, a mark-up of 150%, and variable costs of $50 per client file. If the law firm uses time- driven activity-based costing, and Employee A works five hours and Employee B works eight hours on a file, calculate the total bill for services rendered. Employee A = $100 per hour Employee B = $50 per hour