Braden Brothers, Inc is an architecture firm specializing in high-rise buildings. Its job-costing system has a single direct-cost category (architectural labor) and a single indirect-cost pool, which contains all costs of supporting the office. Support costs are allocated to individual jobs using architectural labor-hours. Braden Brothers employs 15 architects.

Braden Brothers Inc.

Budget for 2010

Architect labor cost $2,880,000

Office support costs $1,728,000

Architect labor-hours billed to clients 32,000 hours

Actual results for 2010

Office support costs $1,729,500

Architect labor hours billed to clients 34,590 hours

Actual architect labor cost rate $92 per hour

Compute the direct-cost rate and the indirect-cost rate per architectural labor-hour for 2010 under (a) actual costing, (b) normal costing, and (c) the variation from normal costing that uses budgeted rates for direct costs.

How do I find direct-cost rate for this question? I am probably overthinking this problem but would really appreciate any help.