L & L, Certified Public Accountants (CPAs), employs two full-time professional CPAs and five support employees. Budgeted direct salary costs include $173,000 for each CPA. The support employees are considered as indirect costs, and this cost was budgeted for $206,000 although the actual cost was $231,000. Actual salaries were $136,000 for each CPA. Direct and indirect costs are applied on a CPA-labor-hour basis. Total budgeted CPA-labor-hours were 5,000. If a client used 520 labor-hours, what are the budgeted direct-cost rate and the budgeted indirect-cost rate, respectively (rounded to the nearest dollar)?

A. $102;$41

B. $54;$41

C. $92;$41

D. $69;$41

E. $54;$46