Roiann and Dennett Law Office employs 12 full-time attorneys and 10 paraprofessionals. Direct and indirect costs are applied on a professional labor-hour basis that includes both attorney and paraprofessional hours. Following is information for 2020:

Budget Actual

Indirect costs $270,000 $300,000

Annual salary of each attorney $100,000 $110,000

Annual salary of each paraprofessional $ 29,000 $ 30,000

Total professional labor-hours 50,000 dlh 60,000 dlh

1. What are the actual direct-cost rate and the actual indirect-cost rate, respectively, per professional labor-hour?

2. How much should the client be billed in an actual costing system if 200 professional labor-hours are used?

3. How much should the client be billed in an normal costing system if 200 professional labor-hours are used?