The Watson Group $($WG$)$ provides tax advice to multinational firms. WG charges clients for $($a$)$ direct professional time $($at an hourly rate$)$ and $($b$)$ support services $($at $30\%$ of the direct professional costs billed$).$ The three professionals in WG and their rates per professional hour are as follows:

$($Click the icon to view the hourly rates.$)$

WG has just prepared the May $2020$ bills for two clients. The hours of pr time spent on each client are as follows:

$($Click the icon to view the hours by client.$)$

Read the requirements.

Requirement $1.$ What amounts did WG bill to Southern Sun Dominion and Beliz Enterprises for May $2020?$

Determine the formula needed to calculate the total cost per professional for each client when WG allocates support costs at $30\%$ of direct professional costs.

Cost per professional