Bilkins Financial Advisors provides accounting and finance assistance to customers in the retail business. Bilkins has four professionals on staff, and an office with six clerical staff. Total compensation, including benefits, for the professional staff runs about exist576,000 per year, and it normally has about 8,000 billable hours per year. Professional staff keeps detailed time sheets organized by the client number. The total office and administrative costs for the year is exist754,000. Bilkins allocates professional time and office and administrative costs to clients monthly, using allocation rates based on billable hours. What is the cost allocation rate that Bilkins will use for office and administrative costs? A) exist72.00 per hour B) exist94.25 per hour C) exist36.00 per hour D) exist74.13 per hour