Brief Exercise 5-22 [LO 5-3] Locke Data Processing reported expenses of $19.60 million for indirect labor, of which $8.00 million was for data analysis and $11.60 million was for data entry. Locke recorded 100,000 hours of data analysis and 400,000 hours of data entry. What are the activity-based rates for each area of direct labor? Direct Labor Data analysis Data entry Activity-Based Rate per hour per hour