Fixed costs of running a consulting practice are expected to be $4,000 a month and variable costs are expected to be $100 per client for each quarter? Expected number of clients for the year are: Jan-March April-June July-Sep Oct-Dec 110 140 160 90 What are the expected average quarterly costs for Oct - Dec quarter? Select one: a. $12,500 b. $24,500 C. $16,500 d. $19,500 e. $21,000 Dylan's Kennel and Pet Spa is located in Adelaide. The company employs three pet attendants, four pet groomers and two front office staff who book appointments and keep records. The spa provides a range of services for dogs and cats including boarding, grooming, and obedience training. The grooming area includes a small retail section that carries dog and cat food, pet supplies, and toys. Which of the following is a sunk cost for any cost object related to Dylan's Kennel and Pet Spa? Select one: a. Cost of rent for the next period b. Cost of the car Dylan is planning to buy for pet transportation c. Cost of existing computer equipment used to keep company records d. Cost of alternative investment in another business e. Cost of annual wages for full-time employees