Item 11 Kent and Bruce LLP perform activities related to e-commerce consulting and information systems. The firm, which bills $140 per hour for services performed, is in a very tight local labor market and is having difficulty finding quality help for its overworked professional staff. The cost per hour for professional staff time is $50. Selected information follows. Billable hours to clients for the year totaled 6,000, consisting of information systems services, 3,600; e-commerce consulting, 2,400. Administrative cost of $381,760 was (and continues to be) allocated to both services based on billable hours. These costs consist of staff support, $207,000; in-house computing, $145,000; and miscellaneous office charges, S29,760. A recent analysis of staff support costs found a correlation with the number of clients served. In- house computing and miscellaneous office charges varied directly with the number of computer hours logged and number of client transactions, respectively. A tabulation revealed the following data: Information E-Commerce Systems Consulting Services Total Number of clients 60 240 300 Number of computer hours 2,100 2,900 5,000 Number of client transactions 480 1,200 720 5. Is an aggressive expansion of either service currently desirable? Briefly discuss, citing data