L&L CPAS, employs two full-time professional CPA and five support employees. Budgeted direct salary costs include 5173,000 for each CPA. The support employees are considered as indirect costs and this cost was budgeted for $206,000 although the actual cost was $231,000. Actual salaries were 3136,000 for each CPA Direct and Indirect costs are applied on a CPA-labor-hour basis. Total budgeted CPA-labor-hours were 5,000. If a client used 520 labor-hours, what are the budgeted direct.cost rate and the budgeted indirect-cost rate, respectively? 554541 592: 541 5102; 541 568, 541 554546 QUESTION 19 Randal Company manufactures products to customer specifications. A job costing system is used to accumulate production costs. Factory overhead cost was applied at 120 of direct labor cost. Selected data concerning the past year's operation of the company are presented below. January 1 December 31 Direct materials $ 85,000 $48.000 Work in process 74,000 50,000 Finished goods 123.000 100.000 Other information Direct materials purchases 5 332.000 Cost of goods available for sale 966,000 Actual factory overhead costs 265.000 The cost of good manufactured during the year ise 1819.000 5858.000 5658,000 3843.000 $350.000