Use the information below to answer the following question$($s$).$

Smile dental office is in the process of changing their costing system. Their system currently uses a single direct cost pool $($professional labour$)$ and a single indirect cost pool $($staff support$).$ The direct categories in the new, refined costing system include:

Professional partner labour. Average total annual compensation of the two partners is $$100,000$; and, each partner has $2,000$ hours of budgeted billable time.

Dental assistant labour. Average total annual compensation of the four assistants is $$22,500$ each, and each assistant has $2,000$ hours of budgeted billable time.

Office staff. Average total annual compensation of the two staff members is $$15,000$ each, and each has $2,000$ hours of budgeted billable time.

The indirect category in the new refined costing system includes professional liability insurance. The budgeted indirect amount is $$200,000,$ and the allocation base is budgeted professional labour hours. The dentist and dental assistants are considered professional labour hours.

What is the budgeted direct cost rate for dental assistant labour?

a$.$ $$16\mathrm{.}125$ per hour

b$.$ $$17\mathrm{.}875$ per hour

c$.$ $$11\mathrm{.}250$ per hour

d$.$ $$9\mathrm{.}125$ per hour

e$.$ $$13\mathrm{.}750$ per hour