An education center offers tutoring services for students who are preparing to take the SAT, ACT, or GRE exam. The center expects to tutor a total of 300 students in the coming year, split evenly among the three exams. The center employs teaching staff who tutor for all three exams. The center does not keep track of the number of classes and students in each class and therefore is unable to measure the direct cost of tutoring for each exam. However, the center calculates that it pays a total of $100,000 for the entire teaching staff. On average, each SAT, ACT, and GRE student receives 15, 14, and 11 hours of tutoring, respectively. The center provides each student with a book of practice exams, each SAT, ACT, and GRE book costs the center $40, $30, and $20, respectively. The center's total occupancy costs will be $25,000 next year, and the center's manager will earn a salary of $40,000. The center uses tutoring-staff hours as the cost base for allocating indirect costs. Fill in the following blanks: [Note: Round your numbers to TWO decimal places] A) Direct costs of SAT tutoring services are: $ B) Total Indirect costs are: $ C) Indirect costs allocated to ACT tutoring services are: $ D) Indirect costs allocated to GRE tutoring services are: $ E) Total cost of SAT tutoring services is: $