Hong Kong Health Consultants Company provided dietary service to clients by offering consultation with specialist staff.

The budgeting information for the year 2019 is as follows:

Dietary Company Service fee charged to clients $750 per consultation Cost of dietary material*( $60 per consultation Fixed annual salary $300,000 per consultant Variable cost per enquiry#( $15 per enquiry Commission to staff $20 per consultation Dietary fixed costs $540,000 for a year Other fixed corporate costs $1,000,000 for a yearAppendix Statistics relating to the year of 2019 is provided below: Budget Actual Total client enquiries:~ New clients 30,000