Bevil & Associates CPA firms uses job costing to bill its clients. Hannah Berg worked 5 hours preparing a tax return for Karen Sheffield. Hannah makes a salary of $80,000 per year and is expecte to work 2,000 hours per year. The CPA firm's indirect cost allocation rate is $25/ hour. The firm uses a 30% markup on cost to bill its clients. What is Hannah's professional billing rate used to bill clients? A. $40.00 per hour OB. $84.50 per hour C. $52.00 per hour OD. $25.00 per hour Click to select your answer. Shoe Biz allocates overhead based on machine hours. Selected data for the most recent year follow. Estimated manufacturing overhead cost Actual manufacturing overhead cost Estimated machine hours Actual machine hours $235,200 $244,400 20,200 22,900 The estimates were made as of the beginning of the year, while the actual results were for the entire year. The predetermined manufacturing overhead rate per machine hour is closest to (Round your answer to the nearest cent.) A. $11.64. B. $10.27. C. $10.67. D. $12.10