10.00 points Wendy Chen established Windy City Coaching (WCC) to provide teen counseling and executive coaching services to its clients. WCC charges a $300 fee per hour for each service. The revenues and costs for the year are shown in the following income statement: WINDY CITY COACHING Income Statement Executive Counseling Coaching $144,000 Teen Total $63,000 $207,000 Administrative support Transportation, etc Equipment Profit 43,000 31,680 24,700 $107,620 WCC has kept good records of the following data for cost allocation purposes: Level Teen Executive Activity Providing administrative support Traveling Using equipment Cost Driver Number of clients Number of visits Computer hours 140 80 1,100