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Chapter 9: Costing System Job Order Costing Eserclse 9.13: Charge-Out Rate Green Consultants Pty Ltd specialise in consulting on landscape design. The companyr developed a predetermined charge-out rate based on hours for each of its consultants on 1 JulyI 2013 to assign the cost of labour directly associated with each client job for the coming year. The company employs four consultants who each work 40 hours per week for 48 weeks of the year; 20% of each consultant's total 1yearly labour time is not directly chargeable to client jobs. The budgeted total labour cost for one of the consultants. G. Wuurm. is $92,160. Required: Determine the hourly charge-out rate to be assigned as labour cost to all client jobs on which 6. Wuurm works to 30 June 2014. (ignore GST]. If Wuurm worked for 1,500 hours for clients during the year, what is the total labour cost charged for Wuurm