34. Account Analysis. Consulting Services, Inc., would like to estimate costs associated with its clients on an annual basis. Assume costs for supplies and advertising staff are variable costs. The accounting records indicate the following costs were incurred last year for 100 clients: Supplies $20,000 Advertising staff (hourly employees) $170,000 Manager salary $90,000 Building Rental $56,000 35. Required: 1. Use account analysis to estimate total fixed costs per year, and the variable cost per client. State your results in the cost equation form Y = f + vX by filling in the dollar amounts for fand v. 2. Estimate the total costs for this coming year assuming 120 clients will be served