A local bccounting fiem employs 26 fult - time profoscionals. The budgeted annual compensation per amployee is 549.000. The average chargenkio time is 500 hours per client ansually. A professional labor costs are included in a sangle direct - cost category and are allocaled to jobs on a per - hour basis. Other costs are included in a single lidirect - cost pool, allocated accorefing to professional labor-hours, Budgeted tidirect costs for the year are 5781 , 500 , and the firm erpecks to have 85 clients duing the coming year. If ten cllents are lost and the workforce stays at 26 amployees, then the direct labor cost rate per hour (Do not tound intermediary calculations and round than friaf anawor to the nearast oant ) A. 52998 pir hour B. $33.93 per hour C. $16.45 per hour 1) 51839 per houa