Killkelly Associates, a law firm, hires Attorney Mary Nault at an annual base salary of $100,000, and benefits and payroll taxes for Nault will cost the firm $8,000. The law firm expects her to spend 1,800 hours a year performing legal work for clients. Indirect costs are assigned to clients based on attorney billing hours. Before the fiscal year begins, Killkelly estimates that the total indirect costs for the upcoming year will be $180,000. Indirect costs are allocated based on direct labor hours, and the firm expects all its attorneys to work a total of 18,000 direct labor hours this year.

1. What would be the hourly (cost) rate to Killkelly Associates of employing Nault?

2. If Nault works on Client 367 for 14 hours, what direct labor cost would be traced to Client 367?

3. What is the indirect cost allocation rate?

4. What indirect costs will be allocated to Client 367?

5. What is the total job cost for Client 367?