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 $170,000. The company is expected to work 17,000 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 180 hours on Henderson, Inc. Calculate the total costs assigned and allocated to Henderson. $37,800 $189,000 $9000 $36,000