Bar None Legal Services, Inc. is a consulting firm that offers optimal legal solutions. It allocates indirect costs using a single predetermined overhead allocation rate with direct labor hours as the allocation base. The estimated indirect costs for this year amount to $100,000. The company is expected to work 5,000 direct labor hours during the year. The direct labor rate is $200 per hour. Clients are billed at 130% of direct labor cost. Last month, Bar None's consultants spent 175 hours on Henderson, Inc. Calculate the total costs assigned and allocated to Henderson. A. $122,500 B. $35,000 C. $7,000 D. $38,500