The Whitbold 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: WG has just prepared the May 2014 bills for two clients. The hours of professional time spent on each client are as follows: What amounts did WG bill to Springfield Dominion and London Enterprises for May 2014? 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