Keating has just completed a review of its job-costing system. This review included a detailed analysis of how past jobs used the firm’s resources and interviews with personnel about what factors drive the level of indirect costs. Management concluded that a system with two direct-cost categories (professional partner labor and professional associate labor) and two indirect-cost categories (general support and secretarial support) would yield more accurate job costs. Budgeted information for 2011 related to the two direct-cost categories is as follows:

                    

Budgeted information for 2011 relating to the two indirect-cost categories is as follows:

                    

Required
1. Compute the 2011 budgeted direct-cost rates for (a) professional partners and (b) professional associates.
2. Compute the 2011 budgeted indirect-cost rates for (a) general support and (b) secretarial support.