Answer the Following Questions Using the Information Below:
Mark Papers

question 13

Multiple Choice

Answer the following questions using the information below:
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 2014:
$\begin{array}{lcc}&\text { Budget }&\text { Actual }\\\text { Indirect costs } & \$ 200,000 & \$ 300,000 \\\text { Annual salary of each employee } & \$ 100,000 & \$ 110,000 \\\text { Annual salary of each trainee } & \$ 25,000 & \$ 30,000 \\\text { Total professional labor-hours } & 50,000 \mathrm{dlh} & 60,000 \mathrm{dlh}\end{array}$
-What are the budgeted direct-cost rate and the budgeted indirect-cost rate,respectively,per professional labor-hour?

• A) $30.00; $4.50
• B) $35.00; $4.00
• C) $32.40; $5.00
• D) $27.00; $5.00

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Definitions:

Confronting Incongruities

The act of addressing or challenging inconsistencies between beliefs, perceptions, and behaviors.

Client's Thoughts

The ideas, opinions, and cognitive processes that occur within a client’s mind, often a focus of discussion and analysis in therapy or counseling.

Therapeutic Climate

The overall atmosphere or environment within therapy sessions that promotes healing, understanding, and communication.

Racial or Ethnic Group

A community of people who share a common cultural heritage, ancestry, or social distinction based on perceived physical or genetic traits.