Carr Company provides human resource consulting services to small- and medium-sized companies. Last year, Carr provided services to 800 clients. Total fixed costs were $540,000 with total variable costs of $96,800. Based on this information, complete the following chart: Total costs Fixed costs Variable costs Total costs Cost per client Fixed cost Variable cost Total cost per client 600 clients 900 clients 1,000 clients 540,000 $540,000 $540,000