1. Professional partner labour. Average total annual compensation of the two partners is $100,000 A ontal office is in the process of changing their couer system. Their system currently uses a snge direct cost pool (professional labour) and a sinate cost pool (staff support). The direct categonea in the new, refined costing system include each; and, each partner has 2,000 hours of budgeted billable time 2. Dental assistant labour. Average total annual cemnentation of the four assistants is $22,500 each, and each assistant has 2,000 hours of budgeted billable time. 3. 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 svctem includes professional liability Insurance. The budgeted indirect amount is $200,000, and the allecation base is budgeted professional labour hours The dentist and dental assistants are considered professional inbour hours. a) What is the budgeted indirect cost allocation rate per unit of the allocation base for the professional liability insurance? b) What is the budgeted direct cost rate per hour for professional partner labour? c) What is the budgeted direct cost rate for dental assistant labour? d) What is the budgeted direct cost rate per hour for office staff? e) What would be the percentage change in the budgeted direct cost rate if they consider hiring one more employee, as part of the office staff? f) What would be the new budgeted direct cost rate if they decided to give all of the dental assistants a 10% raise?