Question 33 of 45 This question: 5 point(s) possible Submit test Smith and Jones CPA firm employs 12 accountants and 10 paraprofessionals. Direct and indirect costs are applied on a professional labor-hour basis that includes both accountant and paraprofessional hours Following is information for 2020 Indirect costs Annual salary of each accountant Annual salary to each paraprofessional Total professional labor-hours Budget $300,000 $100,000 $28,000 40.000 dth Actual $330,000 $120,000 $30,000 50.000 dth What are the actual direct-cost rate and the actual indirect-cost rate, respectively, per professional labor-hour? OA $34.80 $600 OB $34 80, 56.60 OG 543 50, 56 60 GD $37.00: 57.60