A Law Office Employs Full-Time Attorneys and Five Paraprofessionals

A law office employs full-time attorneys and five paraprofessionals.For the current year indirect costs were budgeted at $225,000,but actually amounted to $350,000.
Direct and indirect costs are applied on a professional labour-hour basis which includes both attorney and paraprofessional hours.Total budgeted labour-hours were 25,000;however,actual labour-hours were 30,000.
What is the actual indirect-cost rate,if a client used 5,000 professional labour-hours?

A) $5.00
B) $9.00
C) $7.50
D) $14.00
E) $11.67