Allocation Busters(AB) is a dispute mediation firm offering services to firms in disputes about cost allocations with government agencies For March, AB worked 448 hours Massive and 572 hours for Gigantic AB bills at the rate of $500 per hour, labor cost for its professional staff is $210 per hour. Overhead costs in March totaled $40, 880. Overhead is applied to clients at $40 per in addition, AB had $200,000 in marketing and costs. All are on account. All services were (a) Record Labor cost (b) Record Applied Service Overhead (c) Record Cost Service Billed (d) Record Actual Overhead Show labor and Overhead cost flows through T-accounts