Costs for Last Year (120 clients)	Amount ($)
Digital materials	21,000
Digital staff wages	160,000
Manager salary	88,000
Building rent	52,000

• Context: Digital Media Corp wants to estimate annual costs associated with its clients. Assume costs for digital 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 140 clients will be served.