Lincoln, Snyder, and Associates provides legal services for its local community. In addition to its regular attorneys, the firm hires some part-time attorneys to handle small cases. Two office managers assist all part-time attorneys exclusively. In Year 1, the firm paid $64,000 for the two office managers who worked a total of 4,000 hours. Moreover, the firm paid Susan Jennings $60 per hour and Alex Tindale $50 per hour for their part-time legal services

In August Year 1, Ms. Jennings completed a case that took her 60 hours. Mr. Tindale finished a case on which he worked 30 hours. The firm also paid a private investigator to uncover relevant facts. The investigation fees cost $1,200 for Ms. Jenning's case and $900 for Mr. lindale s case. Ms. Jennings used 30 hours of office manager assistance, and Mr. lindale used 40 hours

Required

1. Identify the direct and indirect costs incurred in each case completed in August Year 1.
2. Determine the total cost of each case.
3. In addition to office managers salaries, identify three other indirect costs that may need to be allocated to determine the cost of the cases