QUESTION 18 Sara employs 25 professional cleaners. Budgeted costs total $900,000 of which $525,000 are direct costs. Budgeted indirect costs are $375,000 and actual indirect costs were $396,900. Budgeted professional labor-hours are 500,000 and actual hours were 504,000. What is the budgeted direct cost-allocation rate? $1.80 per hour $1.7857 per hour $0.75 per hour $1.05 per hour