pacific,Inc.,is a technologe consulting firm focused on Web site development and integration of Internet business application. The president of the compeny expected to incur $775000 of in direct cost this year,and she expects her firm to work 5000 direct labor hours. Pacifics systems consultants provide direct labor at a rate of $310 per hour . clients are billed at 160% of direct labor cost. last month Pacifics consultonts spent 150 hours on concrelts engegement