Wigan has two classifications of professionals staff: partners and associates. Hanley asks his assets his assistant to examine the relative use of partners and associates on the recent Widness Coal and St. Helen's hours x and 40 associates-hours. The widnes job used 24 hours and 80 associates hours. The St. Helen's job used 56 partner-hours and 40 associates-hours. Therefore, totals of the two jobs together were 80 partner-hours associates of the Widnes and St. Helen's jobs. Indirect costs in each indirect-cost pool would be allocated on the basis of total hours of that category of professional labor. From the total independent cost-pool of $7,00, $4, 600 is attributes to the activities of partners, and $2, 400 is attributes to the activities of associates. The rates per category of professional labor are as follows: Compute the costs of the Widnes and St. Helen's cases using Wigan's further refined system, with multiple direct-cost categories and multiple indirect-cost pools. For what decisions might Wigan Associates find it more useful to use this job-costing approach rather than the approaches in Problem 5-29 or 5-30