Kushner & company is an architectural firm specializing in home remodeling for private clients and new office buildings for corporate clients. kushner charges customers at a billing rate equal to 130% of the client's total job cost. a client's total job cost is a combination of (1) professional time spent on the client ($ 63 per hour cost of employing each professional) and (2) operating overhead allocated to the client's job. kushner allocates operating overhead to jobs based on professional hours spent on the job. kushner estimates its five professionals will incur a total of 10,000 professional hours working on client jobs during the year