Heidt Cleaning Services (HCS) is a local custodial service company serving both the residential and commerclal markets. The owner is considering dropping the commercial clients because that business seems only marginally profitable. Twenty-five employees worked a total of 42,300 hours last year, 28,200 on commerclal jobs and 14,100 on residentual 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. Requlred: a. If overhead for the year was $378,780, what were the profits of the residental and commerclal services using labor-hours as the allocation base? Note: Do not round Intermedlate 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