here is my cost accounting homework. Please help me solve it out.

W1. Walters and Witt, a law firm, is analyzing the profitability of its cases. During the year, the firm represented the Umberg Company in numerous routine legal issues, for which it charged a monthly retainer fee of $2,500. Budget information for the firm follows: Professional labor: Partners Associates Paralegals Total Overhead: Secretarial salaries Depreciation of office equipment Fringe benefits Lease expense Utilities Communication expenses Office supplies Total $ 500,000 900,000 600,000 $2,000,000 $ 900,000 300,000 400,000 200,000 300,000 250,000 150,000 $2,500,000 Partner, associates and paralegal hourly salary rates are $100, $60 and $20, respectively. Actual time spent for the Umberg cases follows: Actual 23 hours 42 hours 72 hours Partners Associates Paralegals In addition, the firm incurred $875 in travel costs related to Umberg, but the firm had budgeted for $1,000 of direct costs. Walters and Witt uses activitybased costing to determine the cost of its cases. With a consultant's help, the firm has developed the following information about cost pools: Cost Pool Secretarial support Expenses Included Secretarial salaries Cost Allocation Base Partner labor hours Fringe benefits Fringe benefits Professional labor dollars Office support Depreciation, lease, utilities, communications and supplies Professional labor hours (a) Compute the budgeted rate per unit of cost driver for each cost pool. (b) Using activitybased costing, compute the cost of the Umberg work this year. (c) Compute the profit that Walters and Witt had on the Umberg work this year