2.4 Francis and Hartley Law Office employs 12 full-time attorneys 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 attorney Annual salary of each paraprofessional Budget $290,000 Actual $310,000 $90,000 $105,000 $32,000 $33,000 20,000 DLH 25,000 DLH Total professional labor-hours How much should the client be billed in an actual costing system if 220 professional labor-hours are used? Show your workings. (4 marks)