Facts: The WIX Company Civil Engineers consists of two divisions. The divisions are Water (WA) and Infrastructure (IF). The company sells engineering services to various customers. The following are the bill rates for the various staff classifications: Vice President Senior Engineer Associate Engineer $280/hour $220/hour $200/hour $160/hour Staff Engineer The two divisions expect to bill the following hours: water- 12,000 hours, vice president at 15% of the time, 20% of Senior Engineer time 10% to Associate engineers and remaining to Staff Engineers. Infrastructure-4,000 hours, vice president at 12% of the time, 20% of Senior Engineer time, 5% to Associate engineers and remaining to Staff Engineers. The Direct Labor costs per hours are as follows: Vice President Senior Engineer Associate Engineer Staff Engineer $99/hour $77/hour $62/hour $53/hour