Seth and Jones CPA for 2018 employs 12 accountants and 10 par professional Direct and direct costs are applied on a professional labor-hour basis that includes bot y and professional hours Following is information Indirect costs Annual salary of each one Anual salary of each professional Total professional laber-hours Dudent 5210000 5100 000 529 000 Actual $300 000 5110 000 What are the actual direct costate and the actul indirect cost respectively per professional labore DA 529 30 35 40 OB 532 40 55 00 OC 2700 5500 OD OD 5450