L& L CPAsemploys two full-time professional CPAs and five support employees, Budgeted direct salary costs include $160,000 for each CPA. The support employees are ndirect costs, and this cost was budgeted for $200,000 although the actual cost was $225,000. Actual salaries were $155,000 for each CPA. Direct and indirect costs are applied on a CPA- g labor-hour basis. Total budgeted CPA-labor-hours wene 5,000. I a client used 500 labo hours,what are the budgoted drect-cot rato and the budgated indirect-cost rate, respectively o$100; $40. $62; $40 $90, $40 $64, $40