Sautter Advertising pays Sagita Patel $97,290 per year. Requirements 1. What is the hourly cost to Sautter Advertising of employing Patel? Assume a 45-hour week and a 47-week year. 2. What direct labor cost would be assigned to Client 507 if Patel works 18 hours to prepare Client 507 's magazine ad? Requirement 1. What is the hourly cost to Sautter Advertising of employing Patel? Assume a 45-hour week and 47-week year. Select the formula below that Sautter Advertising would use to calculate the hourly cost and complete the formula. (Round the hourly cost to the nearest cent.) Requirement 2. What direct labor cost would be assigned to Client 507 if Patel works 18 hours to prepare Client 507 's magazine ad? Select the formula below that would be used to calculate the direct labor cost assigned to Client 507 and calculate that cost. (Round the direct labor cost to the nearest cent.) =Directlaborcost=