Kahn $$& Associates is a law firm specializing in labor relations and$$ employee$-$related work. It employs $2020$ professionals $(22$ partners and $1818$associates$)$ who work directly with its clients. The average budgeted total compensation per professional for $20202020$ is $ $115$ comma $000$$$115,000.$ Each professional is budgeted to have $1$ comma $2501,250$ billable hours to clients in $20202020.$ All professionals work for clients to their maximum $1$ comma $2501,250$ billable hours available. All professional labor costs are included in a single$$ direct$-$cost category and are traced to jobs on a$$ per$-$hour basis. All costs of KahnKahn $$& Associates other than professional labor costs are included in a single$$ indirect$-$cost pool$($legal support$)$ and are allocated to jobs using professional$$ labor$-$hours as the allocation base. The budgeted level of indirect costs in $20202020$ is $ $2$ comma $000$ comma $000$$$2,000,000.$