Francis and Hartley Law Office employs 12 full-time attorneys and 10 paraprofessionals. Direct and indirect costs are applied on a professional labor hour basis that includes both attorney and paraprofessional hours. Following is information for 2018 Indirect costs Annual salary of each attorney Annual salary of each paraprofessional Total professional labor- hours Budget $270,000 $100,000 $29,000 Actual $300,000 $110,000 $30,000 50,000 dlh 60,000 dlh How much should the client be billed in an actual costing system if 160 professional labor-hours are used? O A. $5,120 O B. $5,632 O C. $5,984 O D. $4,320