Budgeted data for Sheridan Sanitation Engineer Experts Co. for the current year are as follows:

Sheridan receives waste to be disposed of from various customers, incurring a waste disposal charge that it recovers from its customers on a cost recovery basis. Sheridan also incurs waste processing and waste handling costs related to the initial receiving of the waste and getting it ready for disposal. For waste processing, Sheridan budgets 9,000 hours of work in the current year, and it desires a profit margin of $9 per hour of labour. For waste handling, it wants to earn a 15% profit based on waste disposal fees. It estimates the total invoice cost for waste disposal charges for the current year will be $708,000. Waste handling costs are assigned based on a percentage of waste disposal charges. (a) Calculate the rate charged per hour of labour. (Round answer to 2 decimal places, e.g. 15.25.) (b) Determine the markup percentage on waste disposal charges. Include waste handling costs in the analysis. (Round answer to 2 decimal places, e.g. 15.25\%.)