Please show work as best as you can .DO NOT SKIP ANY STEPS AND ANSWER THE COMPLETE QUESTION!!

The consulting firm CMA Financial employs 40 full-time staff. The estimated compensation per employee is $106,400 for 1,750 hours. It charges all direct labour costs to clients. It includes any other costs in a single indirect cost pool and allocates them based on labour hours. Actual indirect costs were $854,400. Estimated indirect costs for the coming year are $1,453,000. The firm expects to have 76 clients in the coming year.

(i) Determine overhead rate per direct labour hour. (Round answer to 2 decimal places, e.g. 15.25.)

(ii) Determine the direct labour rate per hour. (Round answer to 2 decimal places, e.g. 15.25.)

(iii) Calculate the total cost of a job that will take 270 direct labour hours, using a normal cost system. (Round answer to the nearest whole dollar, e.g. 5,275.)