Grady and Associates performs a variety of activities related to information systems and e-commerce consulting in Toronto, Canada. The firm, which bills $176 per hour for services performed, is in a very tight local labor market and is having difficulty finding quality help for its overworked professional staff. The cost per hour for professional staff time is $86. Selected information follows.

Billable hours to clients for the year totaled 9,600, consisting of information systems services, 5,760; e-commerce consulting, 3,840.

Administrative cost of $435,760 was (and continues to be) allocated to both services based on billable hours. These costs consist of staff support, $230,760; in-house computing, $163,000; and miscellaneous office charges, $42,000.

A recent analysis of staff support costs found a correlation with the number of clients served. In-house computing and miscellaneous office charges varied directly with the number of computer hours logged and number of client transactions, respectively. A tabulation revealed the following data

	Information Systems Services	E-Commerce Consulting	Total
Number of clients	250	70	320
Number of computer hours	4160	2,460	6,620
Number of client transactions	840	900	1,740

Assume that the firm uses traditional costing procedures, allocating total costs on the basis of bill profitability of the firm's information systems and e-commerce activities, expressing your answer percentage of activity revenue. (Do not round intermediate calculations. Round "Profitability" to 2 Assume that the firm uses activity-based costing. Determine the profitability of the firm's information systems and ecommerce activities, expressing your answer both in dollars and as a percentage of activity revenue. (Round intermediate calculations and final answers to 2 decimal places.)