Sajaz Associates employs 14 full-time CPAs and 7 paraprofessionals. Indirect costs are applied on a professional labour-hour basis that includes both professione and paraprofessional hours. The following is information for 2022 : When using a normal costing system, the 2022 accounting records will show that indirect costs are overallocated/(underallocated) by $. . (If MOH is underallocated, present your answer as a negative number, e.g., -100 , otherwise, just present the number)