Elite Stationary employs 20 full-time employees and 10 trainees. Direct and indirect costs are applied on a professional labor-hour basis that includes both employee and trainee hours. Following is information for 2018: Indirect costs Annual salary of each employee Budget $200,000 $150,000 Actual $350,000 $200,000 $40,000 25,000 dih Annual salary of each trainee Total professional labor-hours $30,000 20,000 dih How much should a client be billed in a normal costing system when 1,500 professional labor-hours are used? OA. $285,000 OB. $279,000 OC. $240,000 OD. $178,500 C