The average budgeted total compensation per professional for $2020$ is $ $97$ comma $500.$ Each professional is budgeted to have $1$ comma $500$ billable hours to clients in $2020.$ All professionals work for clients to their maximum $1$ comma $500$ billable hours available. All professional labor costs are included in a single$$ direct$-$cost category and are traced to jobs on a$$ per$-$hour basis. All costs of Kidman $$& Associates other than professional labor costs are included in a single$$ indirect$-$cost pool$($legal support$)$ and are allocated to jobs using professional$$ labor$-$hours as the allocation base. The budgeted level of indirect costs in $2020$ is $ $2$ comma $475$ comma $000.$

The cost estimates for the$$ Richardson, Inc.$$ job, which requires $120$ budgeted hours of professional labor and for the$$ Punch, Inc.$$ job, which requires $160$ budgeted hours of professional labor are as$$ follows:

Richardson

Punch

Direct$-$costs

$$7,800$

$$10,400$

Indirect$-$costs

$6,600$

$8,800$

Total costs

$$14,400$

$$19,200$