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Mark Papers employs 15 full‐time employees and 10 trainees. Direct and indirect...
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Mark Papers employs 15 full‐time employees and 10 trainees. Direct and indirect costs are applied on a professional labor‐hour basis that includes both employee and trainee hours. Following is information for 2023:
|
Budget
|
Actual
|
Indirect costs
|
$200,000
|
$300,000
|
Annual salary of each employee
|
$100,000
|
$110,000
|
Annual salary of each trainee
|
$ 25,000
|
$ 30,000
|
Total professional labor‐hours
|
50,000 dlh
|
60,000 dlh
|
QUESTION37.What are the budgeted direct‐cost rate and the budgeted indirect‐cost rate, respectively, per professional labor‐hour?
100%
0%
0%
0%