Roth Accounting pays Jaclyn Sawyer $104,400 per year. Sawyer works 1,800 hours per year. Requirements 1. What

Question:

Roth Accounting pays Jaclyn Sawyer $104,400 per year. Sawyer works 1,800 hours per year.
Requirements
1. What is the hourly cost to Roth Accounting of employing Sawyer?
2. What direct labor cost would be traced to client 507 if Sawyer works 12 hours to prepare client 507’s financial statements?