23. Riley and Malory Medical Office employs 12 full-time doctors and 10 physician assistants. Direct and indirect costs are applied on a professional labor-hour basis that includes both doctor and physician assistant hours. Following is information for 2014: Budget Actual Indirect costs $270,000 $300,000 Annual salary of each doctor $100,000 $110,000 Annual salary of each physician assistant $ 29,000 30,000 Total professional labor-hours 50,000 dlh 60,000 dlh $ a. What is the actual direct-cost rate per professional labor- hour? b. What is the actual indirect-cost rate per professional labor- hour? c. How much should the client be billed in an actual costing system if 200 labor-hours are used