Winken, Blinken, and Nod is a law firm specializing in real estate litigation. In addition to the three partners, the firm employs nine associates who work directly with clients. The average budgeted compensation for the twelve professionals is $$327,360.$ Each lawyer is budgeted at $1,760$ billable hours per year. All professional labor costs are included in a single direct cost pool and are traced to jobs on a per$-$hour basis. All non$-$professional labor costs are included in a single overhead cost pool and are allocated to jobs using professional labor hours as the allocation base. Budgeted overhead costs total $$2,112,000.$ The firm is considering bidding on some work with a local university. The job is expected to require $230$ hours of professional labor.

Required:

a$.$ Compute the budgeted direct cost rate per hour of professional labor.

b$.$ Compute the budgeted $($that is$,$ predetermined$)$ overhead cost rate per hour of professional labor.

c$.$ Compute the budgeted cost for the university job.

Round your answers to the nearest whole dollar amount.

$\backslash$table$[[$a$.$ Budgeted direct cost rate per hour,$],[$b$.$ Budgeted overhead cost rate per hour,$],[$c$.$ Budgeted cost for the university job,$]]$