$($continuation of $5-31$ and $5-32).$ Timlin has two classifications of professional staff: partners and

associates. Hamilton asks her assistant to examine the relative use of partners and associates on the recent

Lopez Enterprises and Clinical Inc. jobs. The Lopez Enterprises job used $1,400$ partner$-$hours and $1,100$

associate$-$hours. The Clinical Inc. job used $1,100$ partner$-$hours and $1,400$ associate$-$hours. Therefore, totals

of the two jobs together were $2,500$ partner$-$hours and $2,500$ associate$-$hours. Hamilton decides to examine

how using separate direct$-$cost rates for partners and associates and using separate indirect$-$cost pools for

partners and associates would have affected the costs of the Lopez Enterprises and Clinical Inc. jobs.

Indirect costs in each indirect$-$cost pool would be allocated on the basis of total hours of that category of

professional labor. From the total indirect$-$cost pool of $$175,000,$$$100,000$ is attributable to the activities of

partners and $$75,000$ is attributable to the activities of associates.

The rates per category of professional labor are as follows:

Compute the costs of the Lopez Enterprises and Clinical Inc. jobs using Timlin's further refined

system, with multiple direct$-$cost categories and multiple indirect$-$cost pools.

For what decisions might Timlin Associates find it more useful to use this job$-$costing approach rather

than the approaches of a simple costing system or a refined costing system with multiple direct$-$cost