Kidman & Associates is a law firm specializing in labor relations and employee-related work. It Kidman has just completed a review of its job-costing system. employs 30 professionals (5 partners and 25 associates) who work directly with its clients.(Click the icon to view the job-costing review information.) Previously the firm accounted for all professional labor cost in a single direct-cost account and all other costs in a single indirect-cost pool. Budgeted information for 2017 related to the two direct-cost categories is as follows: (Click the icon to view the budgeted information.) Read the requirements (Click the icon to view the cost information and rates under the previous method. Requirement 1. Compute the 2017 budgeted direct-cost rates for (a) professional partners and (b) professional associates Begin by selecting the formula, then enter the amounts to compute both rates. (Abbreviations used: Assoc. = Associate.) Budgeted direct- cost rate per hour per hour per hour - Partner Assoc