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 2014: 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 _____ 19) What are the actual direct-cost rate and the actual indirect-cost rate, respectively, per professional labor-hour? A) $27.00; $4.17 B) $29.80; $5.40 C) $32.40; $5.00 D) $27.00; $5.00 _____ 20) How much should the client be billed in an actual costing system if 200 professional labor-hours are used? A) $5,000 B) $6,960 C) $7,480 D) $6,400