Mr. Wilson's small consulting firm specializes in providing internal control advice to his clients. All of his staff are certified internal auditors (ClAs) 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 halfday 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. (a) 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.)