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 $45,000 per year, how many billable hours do they need to provide, given the information shown below? Variable costs Capacity costs Other SG&A expenses Selling price Billable hours $55 /hour $81,000 $42,000 $90 /hour hours 4

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 $45,000 per year, how many billable hours do they need to provide, given the information shown below? Billable hours hours