If each professional in a service company is paid on an annual salary basis, why might the firm want to use a predetermined or budgeted rate for direct or professional labor? Professional staff incurs more client costs, such as travel, lodging, and out-of-town meals, while working on a job. Professional staff persons do not keep accurate records of the jobs on which they work. A predetermined or budgeted rate is easier to justify to a client who might question a billing rate. Year-end bonuses paid to the professional staff are difficult to trace to individual jobs