Fixed costs remain constant at

$ 420 comma 000$420,000

per month. During

highminusoutput

months variable costs are

$ 330 comma 000$330,000,

and during

lowminusoutput

months variable costs are

$ 96 comma 000$96,000.

What are the respective high and low

indirectminuscost

rates if budgeted professional

laborminushours

are

15 comma 00015,000

for

highminusoutput

months and

6 comma 0006,000

for

lowminusoutput

months?