AFTER 5 ACTIVITY BASED COSTING AND ACTIvmy BASEDMANAGEMENT 5-18 Alternative allocation bases for a professional services The Walliston Group rwG firm. tax advice to multinational firms, WG charges for (a) direct professional time lat an houdy clients ort services (at 30% af the direct professional costs billed). The three professionals in WG rates per professional hour are as follows: Professional Billing Rate per Hour Max Walliston $640 Alexa Boutin 220 Jacob Abbington WG has just prepared the May 2011 bi for two clients. The hours of professional time spent on eac are as follows: Hours per Client Professional San Antonio Dominion Amsterdam Enterprises Walliston Boutin 14 Abbington Total 70