Petrie Financial Services provides finance and accounting consulting services to clients. Petrie incurred 110 hours of labor for Layline Corp. at a cost of $85 per hour, and billed Layline $165 per hour. Overhead is applied at 58% of professional labor cost. How much is the cost of the Layline client using traditional costing?

$9,350
$18,150
$23,573
$14,773