lemental Designs employs $10$ full$-$time employees and $10$ trainees. Each full$-$time employee is

salaried at $$85,000,$ whereas trainee salaries are just $$28,000.$ Overhead costs are applied on a

professional labor$-$hour basis that includes a mixture of both employee and trainee hours. When a

normal costing system is used, jobs using proportionately more full$-$time employees than trainees

will likely

be billed accurately for actual resources used

result in an underallocation of direct costs

be overbilled for actual resources used

be underbilled for actual resources used