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Smith Consulting Company offers consulting services to large retail firms. The company charges clients for direct consulting time and support services. The direct consulting time

Smith Consulting Company offers consulting services to large retail firms. The company charges clients for direct consulting time and support services. The direct consulting time is based on the individual consultant's hourly rate, and the support service fees cost the client an additional $40 for each hour a consultant worked with the client. The firm currently employs three consultants: Bryan Smith, Betty Henderson and Rick Martin. Each consultant has a different charge-out rate. Bryan charges $133 per hour, Betty bills clients at $199 per hour, and Rick charges $446 per hour

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