Problem 4) Denton and Denton is a small accounting firm in Dallas Valley that provides both audit and tax services. In addition to these two functional units, they have three support departments: Human Resources (HR), Administrative Staff, and Marketing. Both the Marketing and the Admin Staff departments use the services from HR, but HR does not use Admin Staff or Marketing. The Marketing department uses admin support, but admin support does not use marketing. The functional departments use the services of all three support departments. The cost driver of the HR dept is headcount, the cost driver for the Admin Staff is the number of hours they spend supporting marketing, audit or tax professionals, and the cost driver for the marketing department is the number of clients in each functional unit. The following table provides relevant data: Service consumed by: Marketing Audit HR Admin Staff Tax Total Costs incurred $160,000 $120,000 $85,000 $5,000,000 $4,500,000 $9,865,000 3 1 15 10 29 600 3300 2900 6800 Service provided by HR (head 2 count) Admin Staff (hours) Marketing (# of clients) Number of billable hours 55 110 165 35,000 23,000 58000 The Audit department expects to bill their clients 35,000 hours of audit work, and the tax department expects to bill 23,000 of tax work. Allocate the support department costs to the audit and tax departments using the step- down method starting with HR, then Admin Staff, and last the Marketing. Calculate the hourly billable rates for the two functional units, Audit and Tax