Mr$.$ Brown's small consulting firm specializes in providing internal control advice to his clientsAll of his staff are certified internal auditors $($CIAs$)$ and want to gain expertise in a variety of industries. Jonas, his most senior consultantalways brings a less$-$seasoned associate with him for efficiency, trainingand general camaraderie. Jonas first assesses a situation in about $4$ hours and then will brainstorm ideas the client could use to address its internal control risks. The less$-$seasoned associate follows Jonas, listens to the half day assessment ritual, and then helps to brainstorm improvements for the client. Jonas's labor rate is billed at $$180/$hour $,$ while the associate's billing rate is half that amount $.$