Roiann and Dennett 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 2014:

Budget Actual

Indirect costs $270,000 $300,000

Annual salary per attorney $100,000 $110,000

Annual salary per paraprofessional $ 29,000 $ 30,000

Total professional labor-hours 50,000 dlh 60,000 dlh

What would be the total costs in a normal costing system if 200 professional labor-hours are used?