GBC Accounting & Tax Consultants Professional Corp, provides tax and accounting professional services to small and medium sized businesses. Clients are billed on the basis of the individual accountant’s hourly rate, plus 40% of the professional rate to account for support services [Tax research, Report preparation, Computer time, Billing etc]

Following is the detail for the most recent month:

Professional	Billing rate/hour	Hour per client file			Total
Lardner Inc	Warden Co	Alberta Co	Lardner Inc	Warden Co	Alberta Co
D Mork	$250	15h	10h	14h	$3,750	$2,500	$3,500
L Chu	$150	15h	13h	12h	$2,250	$1,950	$1,800
O Carter	$95	12h	13h	15h	$1,140	$1,235	$1,425
Total	42h	36h	41h	$7,140	$5,685	$6,725
Professional Costs	$2,856	$2,274	$2,690

Prepare the bill for each of the clients listed above from the information provided

The firm is desirous of providing more detail to clients along with the current method of billing, and would like to determine what are appropriate cost drivers to use in determining indirect costs – cost structure

Briefly, suggest the kind of detail that should be included, and alternative allocation bases that would be useful to the clients in this situation