A law firm provided legal services to 400 clients last year. Its total variable costs were $350,000 while total fixed costs totalled $500,000. Assume a relevant range of 300 to 600 clients, estimate a) to l):

		Clients served in a year
		500	600
Total costs:
Variable costs		(a)	(g)
Fixed costs		(b)	(h)
Total costs		(c)	(i)
Cost per client:
Variable cost		(d)	(j)
Fixed cost		(e)	(k)
Total cost per client		(f)	(l)