Amy Lawson hired Emerson to design her kitchen remodeling. A total of 20 professional hours were incurred on this job. In addition, Lawson's remodeling job required one of the professionals to travel back and forth to her house for a total of 120 miles. The blueprints had to be copied four times because Lawson changed the plans several times. In addition, 13 hours of secretarial time were used lining up the subcontractors for the job. Emerson & Company is an architectural firm specializing in home remodeling for private clients and new office buildings for corporate clients. Emerson charges customers at a billing rate equal to 126% of the client's total job cost. A client's total job cost is a combination of (1) professional time spent on the client ($69 per hour cost of employing each professional) and (2) operating overhead allocated to the client's job. Emerson allocates operating overhead to jobs based on professional hours spent on the job. Emerson estimates its five professionals will incur a total of 10,000 professional hours working on client jobs during the year. (Click the icon to view the operating cost information.) Read the requirements Requirement 1. Calculate the current indirect cost allocation rate per professional hour. (Round your answer to the nearest cent.) Data Table The current indirect cost allocation rate per professional hour is $23.50 Requirement 2. Calculate the total amount that would be billed to Lawson given the current costing structure. Determine the formula, then calculate the amount that would be billed to Lawson given the current costing structure. (Round all amounts to Total cost of job Markup percentage Amount billed to client $ 1,850.00 126% 2,331.00 Requirement 3. Calculate the activity cost allocation rates that could be used to allocate operating overhead costs to client jobs. Determine the formula, then calculate the activity cost allocation rates that could be used to allocate operating overhead costs to client jobs. Total activity cost pool Total activity allocation base Activity cost allocation rate Transportation to clients 6000 per mile Blueprint copying 39000 per copy Office support 190000 per secretarial hour All operating costs other than professional salaries (travel reimbursements, copy costs, secretarial salaries, office lease, and so forth) can be assigned to the three activities. Total activity costs, cost drivers, and total usage of those cost drivers are estimated as follows: Total Activity Total Usage by Total Usage by Private Activity Cost Cost Driver Corporate Clients Clients Transporation to clients $ 6,000 Round-trip mileage to clients 6,000 miles 9,000 miles Blueprint copying 39,000 Number of copies 600 copies 400 copies 190,000 Office support Secretarial time 2,500 secretarial hours 2,500 secretarial hours $ 235,000 Total operating overhead ... = Print Done