) A local solicitor employs 15 full-time professionals. The budgeted compensation per employee is $100 000. The maximum billable hours for each client are 400. Clients always receive their full amount of time. All professional labour costs are included in a single direct-cost category and are traced to jobs on a per-hour basis. Any other costs are included in a single indirect-cost pool, allocated according to professional labour-hours. Budgeted indirect costs for the year are $600 000 and the firm had 30 clients. Required: a. What is the direct-labour-cost rate per hour? b. What is the indirect-cost rate per hour