Curtis \& Company is an architectural firm specializing in home remodeling for private clients and Annabelle Law hired Curtis to design her kitchen remodeling. A total of 30 professional new office buildings for corporate clients. Curtis charges customers at a billing rate equal to hours were incurred on this job. In addition, Law's remodeling job required one of the 134% of the client's total job cost. A client's total job cost is a combination of (1) professional time professionals to travel back and forth to her house for a total of 150 miles. The blueprints spent on the client ( $65 per hour cost of employing each professional) and (2) operating overhead had to be copied four times because Law changed the plans several times. In addition, allocated to the client's job. Curtis allocates operating overhead to jobs based on professional 13 hours of secretarial time were used lining up the subcontractors for the job. hours spent on the job. Curtis estimates its five professionals will incur a total of 10,000 professional hours working on client jobs during the year. Read the requirements. (Click the icon to view the operating cost information.) Requirement 1. Calculate the current indirect cost allocation rate per professional hour. (Round your answer to the nearest cent.) The current indirect cost allocation rate per professional hour is Data table 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