Halo, Inc. is a consulting firm that offers optimal legal solutions. It allocates indirect costs using a single predetermined overhead allocation rate with direct labor hours as the allocation base. The estimated indirect costs for this year amount to $$120,000.$ The company is expected to work $6,000$ direct labor hours during the year. The direct labor rate is $$200$ per hour. Clients are billed at $120\%$ of direct labor cost. Last month, Halo's consultants spent $180$ hours on Bloomington, Inc. Calculate the total costs assigned to Bloomington.

Select one:

a$.$ $$144,000$

b$.$ $$36,000$

c$.$ $$3,600$

d$.$ $$39,600$