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 clerical staff. Total compensation, including benefits, for the professional staff runs about $574,000 per year, and normal billable hours are 8,000 hours per year. The professional staff keep detailed time sheets organized by client number. The total office and administrative costs for the year are $756,000. What is the direct labor rate for the professional staff? (Round your answer to the nearest cent.) OA. $71.75 per hour OB. $166.25 per hour OC. $22.75 per hour D. $94.50 per hour