Answer
Population is the collection of hourly billing rates of all the law firms in the United States.
Sample is the collection of hourly billing rates of 55 law firms being surveyed.
Work Step by Step
The question of interest is the average hourly billing rate of Law firms in the United States.
So the population is the collection of hourly billing rates of all the law firms in U.S. and the sample is the collection of hourly billing rates of 55 law firms being surveyed.