Lewis and Partners Tracks Costs for Individual Tax Return Clients $\quad$

Multiple Choice

Lewis and Partners tracks costs for individual tax return clients separately.Direct labour cost drives its service overhead costs.During the month of September,the following data were available for Client #156:
Direct labour $\quad$ $\quad$ 400 hours at $\$ 15$ per hour
If total overhead costs during the month totalled $10 000 when a total of $30 000 in direct labour costs were incurred,what will be the overhead allocated to Client #156?

A) $1000
B) $3000
C) $750
D) $2000