15. A tax consultancy firm employs a foreign tax specialist at a monthly salary of N$60 000. On average, the specialist can book 120 hours per month to clients. The specialist's charge-out rate to clients is N$1 800 per hour. The specialist does not have spare capacity to handle the total workload, and the firm is considering contracting in the service of another specialist on an hourly basis. Required What is the shadow price of the tax consulting hours