12)

Poodle Grooming Salon provides dog grooming services. In March, the business groomed 245 dogs, earned $10,300 in revenues, and incurred the following operating costs:

Grooming Supplies Expense	$485
Wages Expense	3,260
Utilities Expense	285
Rent Expense	1,200
Depreciation Expense - Equipment	500

Compute the cost of one grooming. (Round to two decimal places.)