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	$310,000		$296,000
Annual salary of each attorney	$101,000		$111,000
Annual salary of each paraprofessional Total professional laborhours	$31,000 50000dlh		$32,000 55000dlh
When using a normal costing system, yearend accounting records will show that indirect costs are ________ A.perfectly allocated B.underallocated C.overallocated D.within budget