SHOW PROPER WORKING PLEASE

Armidale Law Chambers employs 11 lawyers on a full-time basis and 9 Other Category (OC) professionals. Staff labor-hours (includes both lawyers and OC professional hours) are used as a basis for allocating direct and indirect costs to clients. Company books reveal the following information for 2016: Budget Actual Indirect costs $271,000 $301,0 101,000 Annual salary (each lawyer) $101,000, $111,000 Annual salary (each OC professional) $ 30,000 $ 31,000 Total staff labor-hours 51,000 dlh 61,000 dlh Required: 1. Work out the budgeted indirect-cost rate per dlh and budgeted direct-cost rate, respectively, per dlh? (round to 2 decimal places) 2 What should be the amount charged to client if the company uses a normal costing system, where the client has actually used 990 dlh