Lyon & Associates is a law firm specializing in labor relations and employee-related work t employs 30 professionals (5 partners and 2 associates) who work directly with its clients. 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. EEE (Click the icon to view the cost information and rates under the previous method.) Lyon has just completed a review of its job-costing system. This review included a detailed analysis of how past jobs used the firm's resources and interviews with personnel about what factors drive the level of indirect costs. Management concluded that a system with two direct-cost categories (professional partner labor and professional associate labor) and two indirect cost categories (general support and secretarial support) would yield more accurate job costs. Budgeted information for 2014 related to the two direct-cost categories is as follows: EEE (Click the icon to view the budgeted information.) Read the requirements