Bruschi Associates is a recently formed law partnership. Bruschi Associates operates at capacity and uses a cost-based approach to pricing (billing) each job. Currently it uses a simple costing system with a single direct-cost category (professional labor-hours) and a single indirect-cost pool (general support). Indirect costs are allocated to cases on the basis of professional labor-hours per case. The job files for two of Bruschi's clients, Naden Enterprises and Pearl Inc., show (Click the icon to view the data using the simple costing system.) the following: (Click the icon to view additional data.) Read the requirements. Requirement 1. Calculate the revised indirect-cost allocation rate per professional labor-hour for Bruschi Associates when total indirect costs are $225,000. First determine the formula used to calculate the indirect-cost rate. Then enter the amounts in the formula and calculate the rate per hour. (Abbreviation used: prof. = professional.) Indirect-cost rate per hour