D. $103,000 17000 37. Legal Advisory Inc. employs 12 full-time attorneys and 10 paraprofessionals. Direct and indirect costs are applied on a professional labor-hour basis that includes both attorney and paraprofessional hours. Followin is information for 2014: Indirect costs Annual salary of each attorney Annual salary of each paraprofessional Total professional labor-hours Budget ur $270,000 $100,000 $29,000 50,000 dlh Actual $300,000 $110,000 $30,000 60,000 dlh When using a normal costing system, year-end accounting records will show that indirect costs are: A. Overallocated by $30,000 B Underallocated by $30,000 C. Overallocated by $24,000 D. Underallocated by $24,000 his stud d via CTS 000