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 136% of the client's total job cost. A client's total job cost is a combination of (1) professional time spent on the client ($62 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) Abagail Lawson hired Emerson to design her kitchen remodeling. A total of 30 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 155 miles. The blueprints had to be copied four times because Lawson changed the plans - several times. In addition, 17 hours of secretarial time were used lining up the subcontractors for the job. Read the urement 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 $25.10