Financial Planning Partners Inc., employs 12 fulltime CPAs and 10 paraprofessionals. Direct and indirect costs are applied on a professional laborhour basis that includes both attorney and paraprofessional hours. Following is information for 2018:

	Budget		Actual
Indirect costs	$270,000		$295,000
Annual salary of each attorney	$106,000		$116,000
Annual salary of each paraprofessional	$34,500		$35,500
Total professional laborhours	50,000	dlh	60,000	dlh

When using a normal costing system, yearendaccounting records will show that indirect costs are ________.

A.within budget

B.underallocated

C.perfectly allocated

D.overallocated