A study has determined that $60\%$ of the customers for MTTax simply require an EZ tax form $.$ A new system was designed which separates the process into two areas $,$ one for routine EZ tax forms and another for all $"$ other $"$ tax forms $.$ The registration process takes $25$ of an hour The receptionist assigns customers to either an EZ form tax consultant or a tax consultant who handles all other types of tax returns $.$ On average it takes a tax consultant $\mathrm{.}5$ of an hour to complete an EZ tax form and on average it takes a tax consultant $2\mathrm{.}5$ hours to complete all the other types of tax forms $.$