The Wong 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 2017 bills for two clients. The hours of professional time spent on each client are as follows: Hours per Client Professional San Antonio Dominion Finland Enterprises Professional Billing Rate per Hour Wong 26 4 Manny Wong Abigale Borzi $ 460 Borzi 5 14 140 39 52 Alcott Justin Alcott 80 70 70 Total REQUIREMENTS 1. What amounts did WG bill to San Antonio Dominion and Finland Enterprises for May 2017? 2. Suppose support services were billed at $65 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 2017? 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?