please i need answers on those questions

1) Merlin Audit Services LLP, has two partners that each earn $150,000 per year, and eight associates that each earn $75,000 per year. Each partner and associate has 1,800 billable hours per year. Using a simplified costing approach, if an associate worked 30 hours on a project, the project should be billed:

		$1500
		$1800
		$1250
		$500

2)

Merlin Audit Services LLP, has two partners that each earn $150,000 per year, and eight associates that each earn $75,000 per year. Each partner and associate has 1,800 billable hours per year. Using an activity-based costing approach, if an associate worked 20 hours on a project, how much should be the billing for the project? (Round overhead rates to the nearest whole cent.)

	a.	$1800
	b.	$1500
	c.	$1250
	d.	$833