A consulting firm's accounting records show the following costs for year 1 Direct materials (supplies) $155,000 Direct labor Total overhead 414,000 Production was 103,000 billable hours Fixed overhead was $219,000 For year 2, direct materials costs are expected to increase by 10 percent per unit. Direct labor costs are expected to increase by 15 percent. Variable overhead per billable hour is expected to remain the same, but fixed overhead is expected to increase by 5 percent Required: (a) Year 2 drect labor, variable overhead, and foxed overhead costs for year 2? (Do not round your intermediate computations. Round your final answers to nearest whole dollar amount.) Direct materials (supplies) Direct labor Variable overhead Fxed overhead Total costs (b) Determine the total costs per billable hour for year 1 and year 2 (Round your answers to 2 decimal places.) Year 1 Year 2 hp ASSWORD: Study341