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 $2023$:BudgetIndirect costs: $$200,000$Annual salary of each employee: $$100,000$Annual salary of each trainee: $$25,000$Total professional labor$-$hours: $50,000$ActualIndirect costs: $$300,000$Annual salary of each employee: $$110,000$Annual salary of each trainee: $$30,000$Total professional labor$-$hours: $60,000$How much should a client be billed in a normal costing system when $1,400$ professional labor$-$hours are used?Group of answer choices