Q) Gary Jons, CPA, has two clients. Client A requires 15 partner hours and 50 staff hours, while Client B requires 30 partner hours and 35 staff hours. Client A requires significantly more travel and communication time than Client B. A single direct-cost category for direct labour is used and budgets labour at $75 per hour. A single indirect-cost pool is used with a rate of $50 per direct labour-hour. Which engagement costs the auditor more? A. Client A B. Client B C. They both cost the same amount D. Client B because work hours are more expensive than travel hours.