Mr. Martin's small consulting firm specializes in providing internal control advice to his clients. All of his staff are certified internal auditors (CIAs) and want to gain expertise in a variety of industries. Jonas, his most senior consultant, always brings a less-seasoned associate with him for efficiency, training, and 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 halfday assessment ritual, and then helps to brainstorm improvements for the client. Jonas's labor rate is billed at \\( \\$ 380 / \\) hour, while the associate's billing rate is half that amount. (a) Mr. Martin believes Jonas operates on a \80 learning curve for the \"assessment\" portion of his work, while his associate operates on a \85 learning curve. Create a chart outlining the number of hours each of these individuals is likely to spend on the next assessment of a client's internal controls. How much time will Mr. Martin expect each of them to spend on their fourth such assessment of a client's internal controls? (Round answers to 2 decimal places, e.g. 15.25.) eTextbook and Media Attempts: 0 of 4 used (b) The parts of this question must be completed in order. This part will be available when you complete the part above