$(25$ points$)$ Martha is an accountant and wants to start an accounting business. She is currently employed at a large accounting firm earning $$65,000$ per year, but to start the business she would need to quit her job at the large accounting firm. She will be using a condo she owns as the office for this new business. The rent for this condo on the market is $$20,000$ per year.

She is considering her expected costs as she would need to hire an additional accountant who would be paid a starting yearly salary of $$50,000,$ office supplies for $$10,000$ per year, utilities for $$6,000,$ and the yearly salary for an office manager of $$35,000.$ Martha will also need to purchase new computers and printers for the business with the value of $$15,000.$ She knows the value of the computers and printers will decline to $$13,000$ by the end of the year. To fund these expenses, she also needs to borrow $$30,000$ from the bank for which she needs to pay $$1,500$ in interest over the year.

Over the course of a year, Martha expects to provide accounting services to $700$ clients with an average amount spent of $$250$ per client.

a$.$ Calculate the total revenues of Martha's new accounting business.

b$.$ Identify each explicit cost for Martha's new accounting business.