Answer the Following Questions Using the Information Below:
Roiann and Dennett

question 8

Multiple Choice

Answer the following questions using the information below:
Roiann and Dennett Law Office employs 12 full-time attorneys and 10 paraprofessionals. Direct and indirect costs are applied on a professional labor-hour basis that includes both attorney and paraprofessional hours. Following is information for 2014:
$\begin{array}{lcc}&\text { Budget }&\text { Actual }\\\text { Indirect costs } & \$ 270,000 & \$ 300,000 \\\text { Annual salary of each attorney } & \$ 100,000 & \$ 110,000 \\\text { Annual salary of each paraprofessional } & \$ 29,000 & \$ 30,000 \\\text { Total professional labor-hours } & 50,000 \mathrm{dlh} & 60,000 \mathrm{dlh}\end{array}$
-What are the actual direct-cost rate and the actual indirect-cost rate,respectively,per professional labor-hour?

• A) $27.00; $4.17
• B) $29.80; $5.40
• C) $32.40; $5.00
• D) $27.00; $5.00

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Definitions:

Environmental Assessments

The process of evaluating the environmental consequences of plans, policies, programs, or actual projects prior to the decision to move forward with the proposed action.

Precautionary Actions

Measures taken in advance to reduce the risk of potential harm or to mitigate the consequences of unforeseen events.

Exportive IHRM Approach

Transferring home HRM systems to foreign subsidiaries without modifying or adapting to the local environment.

Subsidiaries

Companies that are fully or partially owned and controlled by another company, known as the parent company.