Southern Sun Dominion Dublin Enterprises Direct Amount Direct Amount Costs Michael Wilmer Avery Beckhem Joseph Anderson $ Total Professional Support Billed to Client 11,980 $3,588 $ 15,548 1,150 3,510 Professional Support Billed to Costs Costs Costs Client S 345 1,053 1,495 4,563 21,606 3,220 4,680 1,840 $ 552 S 966 1,404 2,392 4,186 6,084 S 12,662 Requirement 2. Suppose support services were billed at $45 per professional labor-hour (instead of 30% of professional labor costs). How would this change affect the amounts WG billed to the two clients for May 2020? Comment on the differences between the amounts billed in requirements 1 and 2. Determine the formula needed to calculate the total cost per professional for each client when WG allocates support costs at $45 per professional labor-hour. (Abbreviations used: hrs. = hours.) Direct professional labor + (Direct hrs. by professional x Support cost per hour) = Cost per professional Complete the table below to determine what WG would have billed to Southern Sun Dominion and Dublin Enterprises for May 2020 if support services were billed at $45 per professional labor-hour (instead of 30% of professional labor costs). Begin with Southern Sun Dominion. Southern Sun Dominion Dublin Enterprises Direct Professional Support Costs Costs Amount Direct Amount Billed to Client Professional Costs Support Costs Billed to Client Michael Wilmer $ 11,960 $ 1,170 $ 13,130 $ 1,840 $ 180 $ 2,020 Avery Beckhem 1,150 225 1,375 Joseph Anderson 3,510 1,755 5,265 3,220 4,680 630 3,850 2,340 7,020 19,770 12,890 Total Both clients use the same amount of professional labor time. professional labor costs. Southern Sun Dominion uses a higher proportion of Wilmer's time, which is more costly. This attracts the highest support-services charge when allocated on the basis of direct