Costs for Last Year (110 clients)	Amount ($)
Marketing materials	20,000
Marketing staff wages	155,000
Manager salary	98,000
Office rent	50,000

• Context: Marketing Solutions Corp needs to estimate annual costs associated with its clients. Assume costs for marketing materials and staff are variable costs.
• Required:
  • a. Use account analysis to estimate total fixed costs per year and the variable cost per unit. Provide the cost equation in the form Y = f + vX.
  • b. Estimate the total costs for next year assuming 130 clients will be served.