FH Forwarders employs 12 full-time new graduate employees and 10 professionals. Direct and indirect costs are applied on a professional labor-hour basis that includes both employees and professional hours. Following is information for 2022: Budget Actual Indirect costs $270,000 $300,000 Annual salary of each employee $100,000 $110,000 Annual salary of each professional $29,000 $30,000 Total professional labor-hours 50,000 dlh 60,000 dlh How much is the cost of the transport of the client BEKO in an actual costing system if 220 professional labor-hours are used?

A. $8,228 B. $7,744 C. $7,040 D. $5,940