A local accounting firm employs $21$ full $-$ time professionals. The budgeted annual compensation per employee is $$43,000.$ The average chargeable time is $480$ hours per client annually. All professional labor costs are included in a single direct $-$ cost category and are allocated to jobs on a per $-$ hour basis

Other costs are included in a single indirect $-$ cost pool, allocated according to professional labor$-$hours Budgeted indirect costs for the year are $$784,000,$ and the firm expects to have $95$ clients during the coming year

If ten clients are lost and the workforce stays at $21$ employees, then the direct labor cost rate per hour $($Do not round intermediary calculations and round the final answer to the nearest cent$)$

A$.$ $$22\mathrm{.}13$ perhour

B$.$ $$17\mathrm{.}19$ per hour

C$.$ $$1980$ per hour

D$.$ $$15\mathrm{.}56$ perhour