Cost Management: A Strategic Emphasis 7th Edition by Edward Blocher,David Stout ,Paul Juras,Gary Cokins

Exercise 50

Locke Data Processing reported expenses of $5 million for indirect labor, of which $3 million was for data analysis and $2 million was for data entry. Locke recorded 30,000 hours of data analysis and 100,000 hours of data entry. What are the activity-based rates for each area of direct labor