"Complete wellness" provides services in New York. The founder, Diana, is passionate about helping others maintain their healthiest life and preventing disease. She sells supplements and provides nutritional as well as training counselling. The service is customized to the needs of the clients based on their individual goals. The overhead for the following year, which includes the rental of the store, utilities, and a secretary, was estimated at $200,000. Diana estimates that they will provide 10,000 hours of counselling during the following year. She pays counselors and trainers $20 per hour, and allocates the costs based on the number of hours of consulting of each client. The following is the information about the costs of service of three clients. Supplements Nutrition services Fitness Leonard $500 10 hours 20 hours Kirk $1,000 Spock $300 20 12 30 40 1. Determine the total cost of serving each client. 2. The pricing strategy is as follows: a. Supplements are priced 20% above cost. b. Clients are charged $40 per hour of counseling. 3. Calculate the profitability of each client.