The Wolf son Group (WG) provides tax advice to multinational firms. WG 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 professionals in WG and their rates per professional hour are:
Professional Billing Rate per Hour
Myron Wolf son $500
Ann Brown 120
John Anderson 80
WG has just prepared the May 2005 bills for two clients. The hours of professional time spent on each client are as follows:

Required
1. What amounts did WG bill to Seattle Dominion and Tokyo Enterprises for May 2005?
2. Suppose support services were billed at $50 per professional labor-hour (instead of 30% of professional labor costs). How would this change affect the amounts WG billed to the two clients for May 2005?

Hours per Client Professional Seattle Dominion Tokyo Enterprises Wolfson Brown Anderson Total 15 30 40 40