A consulting firm's accounting records show the following costs for year 1:

Direct materials (supplies)	$	136,000
Direct labor		892,000
Total overhead		433,000

Production was 117,000 billable hours. Fixed overhead was $250,000.

For year 2, direct materials costs are expected to increase by 10 percent per unit. Direct labor costs are expected to increase by 15 percent. Variable overhead per billable hour is expected to remain the same, but fixed overhead is expected to increase by 5 percent.

Required:

(a)	Year 2 production is expected to be 162,000 billable hours. What are the estimated direct materials, direct labor, variable overhead, and fixed overhead costs for year 2?(Do not round your intermediate computations. Round your final answers to nearest whole dollar amount.)

(b)	Determine the total costs per billable hour for year 1 and year 2.(Round your answers to 2 decimal places.)