Advantage inc employs 22 professionai cleaners. Budgeted costs total $1,812,600 af which $1,596,000 is drect costs. Budgeted indirect costs are $866,400 and actual indirect cos were $799,600. Budgeted professional labor - hours are 1,140,000 and actual bours wer0 1,510,500. What is the budgeted direct cost - allocation rate? (Round the final answer to the nearost cent) A. $159 per hour B. 3140 per hour C. $0.76 per hour D. 5120 per hour