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:

BudgetActual

Indirect costs$270,000$300,000

Annual salary of each attorney$100,000$110,000

Annual salary of each paraprofessional$29,000$30,000

Total professional labor-hours50,000dlh60,000dlh

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:

How much should the client be billed in an actual costing system if 220 professional labor-hours are used?

A) $5,940

B) $7,744

C) $8,228

D) $7,040

The answer is D but I am confused on how to get D