19. Financial Planning Partners Inc., employs 12 full-time CPAs and 10 paraprofessionals. Direct and indirect costs are applied on a professional labor-hour basis that includes both attorney and paraprofessional hours. Following is information for 2020 Indirect costs Annual salary of each attomey Annual salary of each paraprofessional Total professional labor-hours Budget $300,000.00 $118,000.00 $30,500.00 50,000 din Actual $312.000.00 $128,000.00 $31,500.00 56,000 din When using a normal costing system, year-end accounting records will show that indirect costs are A. Overallocated B. underallocated C. perfectly allocated D. within budget