system. (Click the icon to view the data using the simple costing system.) Ellery Hanley, the managing partner of Bradley Associates, decided to try and further refine his costing system. (Click the icon to view the other direct costs data.) and St. Helen's cases. (Click the icon to view the use of partners and managers on the cases.) Begin by determining the formulas you will use to calculate the direct partner cost of the case and the direct manager cost of the job. = Partner direct costs of case = Manager direct costs of case ork: HW \#4 - Ch. 5 Part 1 of 4 Simple costing system data list 1 2 3 Use of The Widnes case used 25 partner-hours and 100 manager-hours. The St. Helen's case used 50 partner-hours and 50 manager-hours. Hanley decides to examine how the use of separate direct-cost and indirect-cost pools for partners and managers would have affected the costs of the Widnes and St. Helen's cases. Indirect costs in each cost pool would be allocated based on total hours of that category of professional labour. The rates per category of professional labour are as follows. Hanley asks his assistant to collect details on those costs included in the $24,750 indirect-cost pool that can be traced to each individual case. After further analysis, Bradley is able to reclassify $18,000 of the $24,750 as direct costs. Hanley decides to calculate the costs of each case had Bradley used six direct-cost pools and a single indirect-cost pool. The single indirect-cost pool professional labour-hours base