Wigan Associates has two classifications of professional staff partners and managers. Hanley asks his assistant to examine the relative use of partners and managers on the recent Widnes Coal and St. Helen's cases. The Widnes case used 24partner-hours and 80 manager-hours. The St. Helen's case used 56 partner-hours and 40 manager-hours. Hanley decides to examine how the use of separate direct-cost and indirect-cost pools for partners and managers would have affected the costs of the Widnes and St. Helen's cases. Indirect costs in each cost pool would be allocated based on total hours of that category of professional labour.

The rates per category of professional labour are as follows:

REQUIRED
Compute the costs of the Widnes and St. Helen's cases with Wigan Associates' further refined system, with multiple direct-cost categories and multiple indirect-cost pools.

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Category of Professional Labour Direct Cost per Hour $100.00 50.00 Indirect Cost per Hour $57.50 $20.00 Calculation Partner Manager S4,600/80 hours $2,400/120 hours