The Wright 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 Rater per hour Manny Wright $450 Allison Borzi $190 Jack Andersen $60

WG has just prepared the May 2017 bulls for two clients. The hours of professional time spent on each count are shown in the photo below.

1. What amounts did WG bill to San Antonio Dominion and Madrid Enterprises for May 2017?

2. Suppose support services were billed at $55 per professional labor hour (instead if 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 bulked 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?

and M i Data Table mal fo Hours per Client San Antonio Dominion Madrid Enterprises Professional Wright Borzi Anderson Total Print Done