Baptiste Accounting Services Expects Its Accountants to Work a Total

Baptiste Accounting Services expects its accountants to work a total of 32,000 direct labor hours per year.The company's estimated total indirect costs are $155,000.The direct labor rate is $105 per hour.The company uses direct labor hours as the allocation base for indirect costs.If Baptiste performs a job requiring 49 hours of direct labor and bills the client using a standard markup of 40% of costs,calculate the amount of the client's bill.(Round any intermediate calculations to the nearest cent,and your final answer to the nearest dollar.)

A) $5,145
B) $205,800
C) $2,153
D) $7,535