For Buster & Buster Law Office employs 12 full-time attorneys and 10 paraprofessionals. Direct and indirect costs are applied on a professional labor-hour basis that includes both attorney and paraprofessional hours and data for 2019

Indirect Costs Budget= 270,000 Actual= 300,000

Annual Salary of each attorney Budget= 100,000 Actual= 110,000

Annual Salary of each paraprofessional Budget= 29,000 Actual= 30,000

Total Professional labor hours Budget= 50,000 dlh Actual= 60,000 dlh

What are the budgeted direct-cost rate and the budgeted indirect-cost rate, respectively, per professional labor-hour?

27.00; 4.17

29.80; 5.40

32.40; 5

27; 500