During the most recent year, the firm estimated that it would pay $$140,000$ to its consultants and incur indirect operating costs of $$210,000.$ Actual consultant labor costs were $$155,000$ and actual indirect operating costs were $$200,000.$ The cost records for three of Optimum's clients are summarized below:

$\backslash$table$[[,$Judy,Tom,Elizabeth$],[$Food and nutritional supplements,$ $600,$$$,1,100,$$ $400],[$Nutritional counseling $($$$14$ per hour$),140,,280,168],[$Personal fitness training $($ $$19$ per hour$),380,,570,760],[$Indirect operating costs,?,,?,?$]]$

Required:

Compute the predetermined overhead rate.

Determine the total cost of serving each client.

Assume the company charges clients an up$-$front fee of $$340.$ Food and nutritional supplements are priced at $25$ percent above cost. Clients are charged $$40$ per hour for consulting services $($both nutrition counseling and personal training$).$ Determine the profitability of each client.

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Determine the total cost of serving each client.

$\backslash$table$[[,$Judy,Tom,Elizabeth$],[$Total Cost of Serving,,,$]]$