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

Professional Billing Rate per Hour

Marvin Whitbold $480

Ann Brown 160

Justin Anderson 60

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

	Hours per Client
Professional	San Antonio Dominion	Bejing Enterprises
Whitbold	23	3
Brown	5	12
Anderson	32	45
Total	60	60

Complete the table below to determine what WG would have billed to San Antonio Dominion and Bejing Enterprises for May 2020 if support services were billed at $60 per professional labor-hour (instead of 30% of professional labor costs). Begin with San Antonio Dominio.