The Wolfson 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 professional time spent on each client are as follows: (Click the icon to view the hours by client.) Read the Requirement 1. What amounts did WG bill to Seattle Dominion and Dublin 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. Data table Data table Requirements 1. What amounts did WG bill to Seattle Dominion and Dublin Enterprises for May 2020? 2. Suppose support services were billed at $55 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 . 3. How would you determine whether professional labor costs or professional labor-hours is the more appropriate allocation base for WG's support services