The actunt information pertains to the third quarter. As part of the budgeting process, the Duck Decoy Department of Paralith Incorporated had developed the following static budget for the third quarter. Duck Decoy is in the process of preparing the flexible budget and understanding the results. ActualResults FlexibleBudget StaticBudget Sales volume (in units) 12,000 11,000 Sales revenues $242,000 $ $235,000 Variable costs 144,000 $ 185,000 Contribution margin $98.000 $ $50,000 Fixed costs 41,000 $ 35,000 Operating profit $57,000 $15,000 The flexible budget will report for variable costs. $ O A. $132,000 OB. $41,000 @C. $185,000 OD. $201.818 Alocal accounting firm employs 22 full-time professionals. The budgeted annual compensation per employee is $42,500. The average chargeable time is 450 hours per client annually. All professional labor costs are included in a single direct-cost category and are allocated to jobs on a per-hour basis. Other costs are included in a single indirect-cost pool, allocated according to professional labor - hours, Budgeted indirect costs for the year are $790,000, and the firm expects to have 100 clients during the coming year. What is the budgeted indirect-cost rate per hour? O A $17.56 per hour OB $8.45 per hour C. $20.78 per hour OD $79.80 per hour