A dental office is in the process of changing their costing system. Their system currently uses a single direct cost pool

$($professional labour$)$ and a single indirect cost pool $($staff support$).$ The direct categories in the new, refined costing system

include:

Professional partner labour. Average total annual compensation of the two partners is $$100,000$; and, each partner has

$2,000$ hours of budgeted billable time.

Dental assistant labour. Average total annual compensation of the four assistants is $$22,500$ each, and each assistant

has $2,000$ hours of budgeted billable time.

Office staff. Average total annual compensation of the two staff members is $$15,000$ each, and each has $2,000$

hours of budgeted billable time.

The indirect category in the new refined costing system includes professional liability insurance. The budgeted indirect

amount is $$200,000,$ and the allocation base is budgeted professional labour hours. The dentist and dental assistants are

considered professional labour hours.

What is the budgeted direct cost rate per hour for professional partner labour?