The consulting firm Oriole Financial employs $45$ full$-$time staff. The estimated compensation per employee is $$111,600$ for $1,800$ hours. It charges all direct labour costs to clients. It includes any other costs in a single indirect cost pool and allocates them based on labour hours. Actual indirect costs were $$852,200.$ Estimated indirect costs for the coming year are $$1,460,000.$ The firm expects to have $68$ clients in the coming year.

Determine the overhead rate per direct labour hour. $($Round anwer to $2$ decimal places, e$.$g$.2\mathrm{.}25.)$

Overhead rate per direct labour hour

$

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Determine the direct labour rate per hour. $($Round anwer to $2$ decimal places, e$.$g$.2\mathrm{.}25.)$

Direct labour rate per hour

$

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