35. 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 Required: a. Use account analysis to estimate the total fixed cost 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 f and V. b. Estimate the total costs for this coming year assuming 120 clients will be served. 35. Account Analysis a. Total fixed costs (1) are calculated as follows: Manager salary $90,000 Total fixed costs To calculate variable cost per client (v), start with total variable costs: I Total variable costs Then calculate the variable cost per client (v): (from above) clients $1,900 per client Variable cost per client The cost equation is: Y = 8+vX b. Using the equation from above, input number of clients for X and solve for Y: Y