I ne tour partners WDFK auoo hours a year and estimate tnat mev are aole to charge 80% of their time to clients. Thus, some of the professional labor costs are assigned to overhead. Currently. the firms accounting system onlv treats professional hours as direct. All other costs, such as the paralegal costs are treated as overhead. Determine the overhead rate per productive professional direct labor hour. Be sure you distinguish between the cost associated 1lvith each client as compared to the amount billed to each clients for services rendered. Calculate the overhead application rate using the traditional method, using the sheet \"traditional overhead rate" sheet"