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 Annual salary of each trainee Total professional labor-hours Budget $250,000 $200,000 $40,000 40,000 dlh Actual $400,000 $250,000 $45,000 50,000 dlh When a normal costing system is used, clients using proportionately more full-time employees than trainees will O A. be billed accurately for actual resources used O B. be over billed for actual resources used O C. be under billed for actual resources used O D. result in an under allocation of direct costs