Hello. I would like the answer of these questions. I'm in a hurry, so quick response will be very appreciated. Thanks!

Question 40 (1 point) 1) Listen 40. A dental office is in the process of changing their costing system. Their system currently uses a single direct cost pool (professional labour) and a single indirect cost pool (staff support). The direct categories in the new, refined costing system include: 1. Professional partner labour. Average total annual compensation of the two partners is $100.000; and, cach partner has 2,000 hours of budgeted billable time. 2. Dental assistant labour. Average total annual compensation of the four assistants is $22,500 each, and cach assistant has 2,000 hours of budgeted billable time. 3. Office staff. Average total annual compensation of the two staff members is $15,000 each, and cach has 2,000 hours of budgeted billable time. The indirect category in the new refined costing system includes professional liability insurance. The budgeted indirect amount is $200,000, and the allocation base is budgeted professional labour hours. The dentist and dental assistants are considered professional labour hours What is the budgeted direct cost rate per hour for professional partner labour? O A $25.00 per hour hogy OB. $50.00 per hour OC. $44.50 per hour OD. $38.00 per hour OE. $46.00 per hour Question 39 (1 point) Listen 39. A dental office is in the process of changing their costing system. Their system currently uses a single direct cost pool (professional labour) and a single indirect cost pool (staff support). The direct categorics in the new, refined costing system include: 1. Professional partner labour. Average total annual compensation of the two partners is $100,000; and, each partner has 2.000 hours of budgeted billable time! 2. Dental assistant labour. Average total annual compensation of the four assistants is $22,500 each, and each assistant has 2.000 hours of budgeted billable time. 3. Office staff. Average total annual compensation of the two staff members is $15,000 cach, and cach has 2,000 hours of budgeted billable time. The indirect category in the new refined costing system includes professional liability insurance. The budgeted indirect amount is $200.000, and the allocation base is budgeted professional labour hours. The dentist and dental assistants are considered professional labour hours. What is the budgeted indirect cost allocation rate per unit of the allocation base for the professional liability insurance? A. $16.67 B. $25.00 C. $1.67 D. $26.67 E. $12.50 Question 38 (1 point) Listen 38. A law office employs full-time attorneys and five paraprofessionals. For the current year indirect costs were budgeted at $225,000, but actually amounted to $350,000. Direct and indirect costs are applied on a professional labour-hour basis which includes both attorney and paraprofessional hours. Total budgeted labour-hours were 25.000; however, actual labour-hours were 30,000. What is the overhead applied to a 500 hour job if the law office uses actual costing? A. $5,200 B. $4.500 C. $3,750 D. $5,000 E. $5,835