Baptiste Accounting Services expects its accountants to work a total of 31,000 direct labor hours per year. The company's estimated total indirect costs are $151,000. The direct labor rate is $105 per hour. The company uses direct labor hours as the allocation base for indirect costs. If Baptiste performs a job requiring 49 hours of direct labor and bills the client using a standard markup of 40% of costs, calculate the amount of the client's bill. (Round any intermediate calculations to the nearest cent, and your final answer to the nearest dollar.) OA. $205,800 OB. $7,537 OC. $2,153 OD. $5,145