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): 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 18 percent. Direct labor costs are expected to increase by 38 percerit Variable administration per billable hour is expected to remain the same, but fixed administration cost is expected to decrease by 15 percent. Required: a. HPCS expects to bill 5,250 hours next quarter. What are the estimated direct materials, direct labor, variable overheod, and fixed overhead costs for next quarter (OTR 2)? b. Determine the total costs per billable hour for QTR 1 and QTR 2. HPCS expects to bill 5,250 hours next quarter. What are the estimated direct materials, direct labor, variable overhead, and fixed overhead costs for next quarter (QTR 2)? Note: Do not round intermediate calculations. Round your final answers to whole dollar. Complete this question by entering your answers in the tabs below. Determine the,total costs per billable hour for QTR 1 and QTR 2. Note: Do not round intermediate calculations. Round your final answers to 2 decimal piaces