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 What are the actual direct-cost rate and the actual indirect-cost rate, respectively, per professional labor-hour2 529 50:55.40 $32.40: $5.00 $27.000 55.00 S.O.SH