QUESTI Adil Arif & Co. (AAC) is a full service law firm in Kedah, which is specializing in labor relations and employee-related work. It employs 30 professionals (5 partners and 25 associates) who work directly with its clients. The average budgeted total compensation per professional for 2019 is RM97,500. Each professional is budgeted to have 1,500 billable hours to clients in 2019. All professionals work for clients to their maximum 1,500 billable hours available. All professional labor costs are included in a single direct-cost category and are traced to jobs on a per-hour basis. All costs of AAC other than professional labor costs are included in a single indirect-cost pool (legal support) and are allocated to jobs using professional labor-hours as the allocation base. The budgeted level of indirect costs in 2019 is RM2,475,000. REQUIRED: Determine the 2019 budgeted direct-cost rate per hour of professional labor. Show all workings. (b) Determine the 2019 budgeted indirect-cost rate per hour of professional labor. Show all workings. (0) AAC is considering bidding on two (2) jobs: . Job Raya: Litigation work for Raya Construction Sdn Bhd (RCSB), which requires 120 budgeted hours of professional labor. Job Perkasa: Labor contract work for Perkasa Development Sdn Bhd (PDSB), which requires 160 budgeted hours of professional labor. Determine the estimated cost for each Job Raya and Job Perkasa. Show all workings (d AAC has just completed a review of its job order costing system. This review included a detailed analysis of how past jobs used the company's resources and interviews with personnel about the factors that drive the level of indirect costs. The management concluded that a system with two direct-cost categories (professional partner labor and professional associate labor) and two indirect-cost categories (general support and secretarial support) would yield more accurate job costs. Budgeted information for 2019 related to the two direct-cost categories or pools is as follows: Professional Partner Labor 5 1,500 per year RM210,000 Professional Associate Labor 25 1,500 per year RM75,000 Number of professionals Hours of billable time per professional Total compensation (average per professional) Budgeted information for 2019 relating to the two indirect-cost categories is as follows: General Support RM2,025,000 Professional labor-hours Secretarial Support RM450,000 Partner labor-hours Total costs Coat-allocation base (1) Determine the 2019 budgeted direct-cost rates for professional partners and professional associates. Show all workings. (ii) Determine the 2019 budgeted indirect-cost rates for general support and secretarial support. Show all workings. (iii) Given the following information, determine the budgeted costs for the Raya and Perkasa jobs. Show all workings: Raya 48 hours 72 hours Perkasa 32 hours 128 hours Professional partners Professional associates