Service industry.job costing, two direct and two indirect cost categories Nafiz Associates is an accounting firm that provides audit, tax and accounting services. The 2020 budgeted information related to the two direct cost categories Professionals (direct) Partner labor Associate labor Number of professionals 5 25 Hours of billable time per professional 1,200 1,200 Total compensation (average per professional) $288,000 $72,000 The 2020 budgeted information related to the two indirect cost categories Overhead cost(indirect) General support Secretarial support Total cost $900,000 $180,000 Cost-allocation base Professional labor-hours Partner labor-hours Compute the budgeted cost for Richardson job which required 50 professional partners hours and 80 professional associates hours Select one: a. $14,800 the budgeted cost for Richardson job b. $18.800 the budgeted cost for Richardson Job C. $21.550 the budgeted cost for Richardson job d. $37.600 the budgeted cost for Richardson job e. 59.400 the budgeted cost for Richardson Job