A company employs 25 full-time staff. The company spent $75,000 in advertising in the year (this amount is a period cost with a constant amount spent each year). Budgeted indirect manufacturing costs total $250,000 and the direct labour rate is $15 per hour. Budgeted labour hours were 500,000, and actual labour hours were 524,000. Actual indirect overhead was $274,600. What are the actual and normal indirect-cost rates respectively? Select one: a. $0.67 and $0.65 b. $0.52 and $0.50 c. $0.50 and $0.52 d. $0.65 and $0.67 e. $0.55 and $0.48