COVID 19, an accounting firm, provides consulting and tax planining services. For many years, the firm's total administrative cost (currently $270,000) has been allocated services on this basis of billable hours to clients. A recent analysis found that 5596 of the firm's billable hours to clients resulted from tax planning services, while 45% resulted from consulting services The firm, contemplating a change activity-based costing, has identified three components of administrative cost, as follows Staff Support $200,000 In-house computing charges 50,000 Miscellaneous office costs 20.000 Total $270.000 A recent analysis of staff support found a strong correlation with the number of clients served. In contrast, in-house computing and miscellaneous office cost varied directly with the number of computer hours logged and number of client transactions, respectively Consulting clients served totaled 35% of the total client base consumed 30% of the firm's computer hours, and accounted for 20% of the total client transactions If the firm switched from its current accounting method to an activity-based costing system, the amount of administrative cost chargeable to tax planning services would