For DonCyn Talent Agency 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 20X8 Budgeted costs: Indirect costs $270,000, Annual salary of each attorney $100,000, Annual salary of each paraprofessional $ 29,000. Total professional labor-hours 50,000 dlh (dlh = direct labor hours). Actual costs: Indirect costs $300,000, Annual salary of each attorney $110,000, Annual salary of each paraprofessional $ 30,000, Total professional labor-hours 60,000 dih (dlh = direct labor hours). What are the budgeted direct-cost rate and the budgeted indirect-cost rate, respectively, per professional labor-hour? O $27.00; $4.17 o $29.80; $5.40 $32.40; $5.00 O $27.00, $500