Fixed costs remain constant at $400,000 per month. During highminusoutput months variable costs are $320,000, and during lowminusoutput months variable costs are $80,000. What are the respective high and low indirectminuscost rates if budgeted professional laborminushours are 16,000 for highminusoutput months and 4,000 for lowminusoutput months? A. $45.00 per hour; $45.00 per hour B. $45.00 per hour; $120.00 per hour C. $25.00 per hour; $20.00 per hour D. $56.20 per hour; $120.00 per hour