Fixed costs remain constant at $420,000 per month. During highoutput months variable costs are$330,000, and during lowoutput months variable costs are $96,000. What are the respective high and low indirectcost rates if budgeted professional laborhours are 15,000 for highoutput months and 6,000 for lowoutput months?

A.

$ 50.00

per hour;

$ 86.00

per hour

B.

$ 22.00$22.00

per hour;

$ 86.00

per hour

C.

$ 28.00$28.00

per hour;

$ 16.00

per hour

D.

$ 50.00$50.00

per hour;

$ 50.00

per hour