Mr. Wilson'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 8 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 $240/hour, while the associate's billing rate is half that amount.

Mr. Wilson believes Jonas operates on a 70% learning curve for the "assessment" portion of his work, while his associate operates on a 75% 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. Wilson 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.)

Time spent on the fourth assessment:

Jonas	Jonas' associate
3.92	?