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Anne, is a CPA and has two clients: A and B Client A requires 15 partner hours and 50 staff hours, while Client B requires 30 partners hours and 35 staff hours. Client A requires significantly more travel and communication time than Client B. A single direct cost category for direct labour is used and budgeted at $75 per direct labour hour. A single indirect cost pool is used with a rate of $50 per direct labour hour. Which client costs Anne more?