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roiann and dennett law office employs 12 full-time attorneys and 10 paraprofessionals. direct and indirect costs are applied on a professional labor-hour basis that includes both attorney and paraprofessional hours. following is information for 2014: budget actual indirect costs $270,000 $300,000 annual salary of each attorney $100,000 $110,000 annual salary of each paraprofessional $ 29,000 $ 30,000 total professional labor-hours 50,000 dlh 60,000 dlh what are the actual direct-cost rate and the actual indirect-cost rate, respectively, per professional labor-hour?

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