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Question 2 15 Marks The Anderson Group provides counselling services at different suburbs in NSW. It charges clients for (a) direct professional time (at an hourly rate) and (b) support services (at 30% of the direct professional costs billed). The three counsellors in The Anderson Group and their rates per counselling hour are as follows: Counsellor Billing Rate per Hour Rob Mason $320 Meghana Shreshtha 110 Daniel Jacob 50 The Anderson Group has just prepared the May 2019 bills for two clients. The hours of counselling time spent in two of the suburbs in NSW are as follows: Counsellor Paddington Castle Hill Mason 24 hrs 6 hrs Shreshtha 6 14 Jacob 40 70 50 Total 70 a) What amounts did The Anderson Group bill to Paddington and Castle Hill suburbs for May 2019? Direct Counselling Time Support Services Amount Client Rate per No. of Total Rate Total billed to hour hours Client (4.5 marks) Page 6 of 12 Term 2 STANDARD Take-home Examination 2020 Foundations of Management Accounting - ACCT20076 b) Suppose support services were billed at $80 per counselling hour (instead of 30% of the direct professional costs), how would this change affect the amounts The Anderson Group billed to the two suburbs for May 2019? Show calculations Direct Counselling Time Support Services Amount Client Rate per No. of Total Rate Total billed to hour hours Client (4.5 marks) c) Comment on the differences between the amounts billed in requirements (a) and (b)