COVIO 19, an accounting firm, provides consulting and tax planning services. For many years, the firms total administrative cost (currently $270,000) has been allocated to services on this basis of bilable hours to clients. A recent analysis found that of the firm's billable hours to clients resulted from tax planning services, while 45% resulted from consulting services The firm, contemplating a change to activity based costing, has identified three components of administrative cost, as follows $200,000 Stall Support 50.000 In-house computing charges 20.000 Miscellaneous office costs $270.000 Total 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 foged 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 of 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 Select one a decrease by $32,500 b. decrease by $59.500 o decrease by $58,000 d decrease by 586,500