Five experienced business professionals operate their own consulting firm to help other businesses improve their operations. If the

firm would like to generate an operating income of $$98,600$ per year, how many billable hours do they need to provide, given the

information shown below?

Variable costs

$$51/$hour

Capacity costs

$$82,000$

Other SG&A expenses

$$43,000$

Selling price

$$94/$hour

Billable hours

hours