Locke Data Processing reported expenses of $8.20 million for indirect labor, of which $4.30 million was for data analysis and $3.90 million was for data entry. Locke recorded 50,000 hours of data analysis and 150,000 hours of data entry. What are the activity-based rates for each area of direct labor?

Direct Labor ABR

Data analysis ---- per hour

dater entrey --- per hour