Bacon Financial Advisors provides accounting and finance assistance to customers in the retail business. Bacon has four professionals on staff and an office with six cl compensation, including benefits, for the professional staff runs about $576,000 per year, and normal billable hours are 8,000 hours per year. The professional staff kee organized by client number. The total office and administrative costs for the year are $754,000. What is the direct labor rate for the professional staff? (Round your answ A. $72.00 per hour B. $166.25 por hour C. $22.25 per hour D. $94.25 per hour The company bases its manutacturing overhead allocation on the number of direct labor hours. What was the predetermined overhead allocation rate for the yoar? (Round your answer fo : nearest cent.) A. 543,37 B. $77.08 C. $28.91 D. $1.88