3.2 Elite Stationary Inc. employs 20 full-time employees and 10 trainees. Direct and indirect costs are applied on a professional labor-hour basis that includes both employee and trainee hours. Following is information for 2020: Indirect costs Annual salary of each employee Annual salary of each trainee Total professional labor-hours Budget RM200,000 RM100,000 RM25,000 50,000 DLH Actual RM300,000 RM110,000 RM30,000 60,000 DLH (a) Compute the budgeted direct-cost rate and the budgeted indirect-cost rate, respectively, per professional labor-hour. (Round the final answers to the nearest cent.) (3 marks) (b) How much should a client be billed in a normal costing system when 1,400 professional labor-hours are used? (3 marks)