Hughes Payroll and Clerical Services $($HPCS$)$ provides payroll, bookkeeping, and other services to small businesses. HPCS financial records show the following costs for last quarter $($QTR $1)$:

Supplies $ $14,000$

Employee costs $1,015,000$

Total administration $455,000$

HPCS recorded $4,375$ billable hours in QTR $1$ and fixed administrative cost was $$245,000.$

Assuming no change in billable hours in the next quarter $($QTR $2),$ supplies costs are expected to increase by $11$ percent. Direct labor costs are expected to increase by $24$ percent. Variable administration per billable hour is expected to remain the same, but fixed administration cost is expected to decrease by $8$ percent.

Required:

HPCS expects to bill $5,425$ hours next quarter. What are the estimated direct materials, direct labor, variable overhead, and fixed overhead costs for next quarter $($QTR $2)?$

Determine the total costs per billable hour for QTR $1$ and QTR $2.$