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COVID 19, an accounting firm, provides consulting and tax planning services. For many years, the firm's total administrative cost (currently $270.000) has been allocated to services on this basis of billable hours to clients. A recent analysis found that $5% of the firm's billable hours to clients resulted from tax planning services, while 45% resulted from consulting services: The firm, contemplating a change to activity-based costing, has identified three components of administrative cost, as follows: Staff Support $200,000 In-house computing charges 50,000 Miscellaneous office costs 20.900 Total $270.900 A recent analysis of staff support found a strong correlation with the number of clients served. In contrast, in- house computing and miscellaneous office cost varied directly with the number of computer hours logged and number of client transactions, respectively. Consulting clients served totaled 20% of the total client base, consumed 30% of the firm's computer hours, and accounted for 35% of the total client transactions. If the firm switched from its current accounting method to an activity-based costing system, the amount of administrative cost chargeable to tax planning services would: Select one a. decrease by $86,500 b. decrease by $32,500. c decrease by $58,000 O d. decrease by $59,500