Shields and Shields Law Office employs 12 attorneys and 10 paraprofessionals. Indirect costs are applied on a professional labor hour basis that includes both attorney and paraprofessional hours. The following information is available for 2019: Budget Actual Indirect costs $270,000 $300,000 Total professional 50,000 hrs 60,000 hrs labor hours If Shields and Shields uses a single firm-wide rate to apply indirect costs for billing, then how much should a client be billed for indirect costs if the client used 1,000 professional labor hours? O $5,400 O $5,180 O $5,000 O $4.980 O None of the above