Item	Cost ($)
Creative supplies	15,000
Creative staff wages	130,000
Manager salary	85,000
Building rent	40,000

• Context: Creative Solutions Inc. wants to estimate annual costs associated with its clients. Assume costs for creative supplies and staff are variable costs.
• Data from last year (80 clients): See table above.
• Required:
  • a. Use account analysis to estimate total fixed costs per year and the variable cost per unit. Provide the cost equation in the form Y = f + vX.
  • b. Estimate the total costs for next year assuming 95 clients will be served.