Elite Stationary Inc. employs 20 full-time employees and 10 trainees. Direct and indirect costs are applied on a professional labor-hour basis that includes both employee and trainee hours. Following is information for 2020: Indirect costs Annual salary of each employee Budget $300,000 Actual $400,000 $210,000 Annual salary of each trainee Total professional labor-hours $200,000 $35,000 20,000 dlh $40,000 40,000 dlh What are the budgeted direct-cost rate and the budgeted indirect-cost rate, respectively, per professional labor-hour? (Round the final answers to the nearest cent.) A. $115.00; $10.00 OB. $217.50; $15.00 OC. $200.00; $16.75 OD. $135.00; $10.00