Budgeted fixed indirect costs remain constant at $150,000 per month. During high-output months, variable indirect costs are budgeted at $120,000, and during low-output months, budgeted variable costs are $60,000. What are the respective high and low indirect cost rates if budgeted professional labour hours are 9,000 for high-output months and 4,000 for low-output months?

A. $45.00 per hour, $95.00 per hour

B. $59.00 per hour, $105.00 per hour

C. $31.25 per hour, $87.50 per hour

D. $45.00 per hour, $105.00 per hour

E. $56.20 per hour, $105.00 per hour