Levels of costs

a$.$ Assume that total support cost is considered a unit$-$level cost based on number of work hours.

What is the support rate per labor hour?

Note: Round unit costs to two decimal places $($i$.$e$.$ round $$4\mathrm{.}355$ to $$4\mathrm{.}36).$

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c$.$ Assume that support costs are considered batch$-$level costs based on number of work hours. What are the professional and administrative support rates per labor hour?

Note: Round unit costs to two decimal places $($i$.$e$.$ round $$4\mathrm{.}355$ to $$4\mathrm{.}36).$

Professional support rate per hour $

Administrative support rate per hour $

d$.$ If an audit engagement requires $60$ partner hours and $220$ staff accountant hours, how much support cost would be charged to the engagement using the rates determined in $($c$)?$

Note: Use the rounded unit cost determined in part $($c$)$ in your calculations; round your final answer to the nearest whole dollar.

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