A Company Employs 25 Full-Time Staff

A company employs 25 full-time staff.The company spent $75,000 in advertising in the year (this amount is a period cost with a constant amount spent each year) .Budgeted indirect manufacturing costs total $250,000 and the direct labour rate is $15 per hour.Budgeted labour hours were 500,000, and actual labour hours were 524,000.Actual indirect overhead was $274,600.What are the actual and normal indirect-cost rates respectively?

A) $0.52 and $0.50
B) $0.50 and $0.52
C) $0.55 and $0.48
D) $0.67 and $0.65
E) $0.65 and $0.67