Smith and Jones CPA firm employs 12 accountants and 10 paraprofessionals. Direct and indirect costs are applied on a professional labor - hour basis that includes both accountant and paraprofessional hours. Following is information for 2020 : What are the actual direct - cost rate and the actual indirect - cost rate, respectively, per professional labor - hour? A. $45.00;$6.25 B. $45.00;$6.50 C. $66.40;$10.00 D. $72.00;$6.50