Answer the Following Questions Using the Information Below

Answer the following questions using the information below:
Fouad and Janaan 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:

-What are the actual direct-cost rate and the actual indirect-cost rate, respectively, per professional labor-hour?

A) $32.40; $5.00
B) $29.80; $5.40
C) $27.00; $5.00
D) $27.00; $4.17