10) ABC Stationary employs 20 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 2021:

Budget Actual

Indirect costs $200,000 $300,000

Annual salary of each employee $100,000 $110,000

Annual salary of each trainee $25,000 $30,000

Total professional labor-hours 50,000 dlh 60,000 dlh

How much should a client be billed in a normal costing system when 1,400 professional labor-hours are used?

A) $61,600,000

B) $65,333,333

C) $63,933,333

D) $49,000,000