EYZ Inc, employs 12 full-time CPAs and 10 paraprofessionals. Direct and indirect costs are applied on a professional labor hour basis that includes both attorney and araprofessional hours. Following is information for 2021: Budget Actual Indirect costs $300,000 $309.000 $118.000 $128.000 Annual salary of each attorney Annual salary of each paraprofessional $31.500 $32.500 Total professional labor hours 50,000 din 56,000 dih When using a normal costing system, vear end accounting records will show that indirect costs are and gross prontis perfectly located correct overallocated, understated within budget understated underlocated overstated Rachel's Pet Supply Corporation manufactures two models of grooming stations, a standard and a deluxe model. The following activity and cost information has been compiled: Number of Number of Number of Product Setups Components Direct Labor Hours Standard 3 30 650 Deluxe 50 150 Overhead costs $40,000 $120.000 Aasume an activity-based costing system is used and that the number of setup and the number of components are identited as the activity cost drivers for overhead. What is the total amount of overhead costs assigned to the deluxe model? O $100.000 557.000 5130 000 550.000