B-You is a consulting firm that works with managers to improve their interpersonal skills. Recently, a representative of a high-tech research fimm approached B-You's owner with an offer to contract for one year with B You to improve the interpersonal skills of a newly hired manager. B.You reported the following costs and revenues during the past yea 1-YOU Annual Inc Statesent Sales revenue 5242,00 COST Labor 114,000 Equipment lease 17,100 Hent 15,200 Supplies 10,900 Officers salaries 71,000 Other costs 7.700 Total costs $ 215. Operating profit (loss) 6,00 -47 if B.You decides to take the contract to help the manager it will hire a full-time consultant at $81.000. Equipment lease will increase by 5 percent Supplies will increase by an estimated 10 percent and other costs by 15 percent. The existing building has space for the new consultant. No new offices will be necessary for this work, Required: a. What are the differentiat costs that would be incurred as a result of taking the contract