Heidt Cleaning Services $($HCS$)$ is a local custodial service company serving both the residential and commercial markets. The owner is considering dropping the commercial clients because that business seems only marginally profitable.

Twenty$-$five employees worked a total of $40,500$ hours last year, $27,000$ on commercial jobs and $13,500$ on residential jobs. Wages were $$20$ per hour for all work done. Any materials used are included in overhead as supplies. All overhead is allocated on the basis of labor$-$hours worked, which is also the basis for customer charges. Given current economic conditions and competition, HCS bills residential clients $$40$ per hour and commercial clients $$30$ per hour.

Required:

a$.$ If overhead for the year was $$363,300,$ what were the profits of the residential and commercial services using labor$-$hours as the allocation base?

Note: Do not round intermediate calculations. Round final answers to the nearest whole dollar.

b$.$ Overhead consists of costs of supervision, equipment used $($including vehicle rental$),$ and supplies used, which can be traced as follows:

Recalculate total overhead and profits for commercial and residential services based on these activity bases.

Note: Round intermediate calculations to $2$ decimal places.

$\backslash$table$[[,$Commercial,Residential$],[$a$.$ Revenue,,$],[$a$.$ Direct Labor,,$],[$a$.$ Overhead,,$],[$a$.$ Profit,,$],[$b$.$ Total Overhead,,$],[$b$.$ Profit,,$]]$