Elite Stationary Employs 20 Full-Time Employees and 10 Trainees

Elite Stationary employs 20 full-time employees and 10 trainees.Direct and indirect costs are applied on a professional labor-hour basis that includes both employee and trainee hours.Following is information for 2018:

How much should a client be billed in a normal costing system when 1,000 professional labor-hours are used?

A) $215,000
B) $125,000
C) $130,000
D) $145,000