Answer the Following Questions Using the Information Below:
Roiann and Dennett

question 121

Multiple Choice

Answer the following questions using the information below:
Roiann and Dennett Law Office employs 12 full-time attorneys and 10 paraprofessionals. Direct and indirect costs are applied on a professional labor-hour basis that includes both attorney and paraprofessional hours. Following is information for 2014:
$\begin{array}{lcc}&\text { Budget }&\text { Actual }\\\text { Indirect costs } & \$ 270,000 & \$ 300,000 \\\text { Annual salary of each attorney } & \$ 100,000 & \$ 110,000 \\\text { Annual salary of each paraprofessional } & \$ 29,000 & \$ 30,000 \\\text { Total professional labor-hours } & 50,000 \mathrm{dlh} & 60,000 \mathrm{dlh}\end{array}$
-How much should the client be billed in an actual costing system if 200 professional labor-hours are used?

• A) $5,000
• B) $6,960
• C) $7,480
• D) $6,400

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Definitions:

Intended Audience

The specific group of individuals for whom a message, document, or product is designed or intended.

Paralegals

Professionals who assist attorneys in the delivery of legal services, performing tasks such as legal research, document preparation, and client interviews.

Legal Documents

Official papers that record agreements, rights, or obligations with legal significance, including contracts, wills, deeds, and court filings.

Passive-Voice Sentence

A sentence structure where the subject is the recipient of the action rather than performing the action itself.