Baptiste accounting services expects its accountants to work a total of 34 comma 000 direct labor hours per year. the company's estimated total indirect costs are $ 153 comma 000. the direct labor rate is $ 104 per hour. the company uses direct labor hours as the allocation base for indirect costs. if baptiste performs a job requiring 54 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.)