Smith and Baker Legal Services employs6full-time attorneys and10paraprofessionals. Budgeted salaries are $310,000for each attorney and $110,000for each paraprofessional. Budgeted indirect costs (e.g., rent, secretarial support, copying, etc.) are $592,000. The company traces the cost of attorney and paraprofessional time to each client and uses the total to assign indirect costs.

What amount of indirect cost would be assigned if services to a client required $26,000of attorney cost and $21,000of paraprofessional cost?