Cactus Jacks employs professional cleaners. Total budgeted costs were $648,000, of which $270,000 were indirect costs and the budgeted professional labor-hours were 54,000. Actual direct costs were $360,000 and actual hours were 45,000. What are the actual direct cost rate per professional labor hour and budgeted indirect-cost allocation rate per professional labor hour, respectively?

$12.00 per hour and $5.00 per hour $8.00 per hour and $6.00 per hour $8.00 per hour and $5.00 per hour $7.00 per hour and $5.00 per hour