A law office employs full$-$time attorneys and five paraprofessionals. For the current year indirect costs were budgeted at $$225,000,$ but actually amounted to $$350,000.$

Direct and indirect costs are applied on a professional labour$-$hour basis which includes both attorney and paraprofessional hours. Total budgeted labour$-$hours were $25,000$; however, actual labour$-$hours were $30,000.$

What is the overhead applied to jobs if the law office uses normal costing?