Item	Cost ($)
Design materials	22,000
Design staff wages	155,000
Manager salary	95,000
Building rent	50,000

• Context: ProDesign Agency needs to estimate annual costs associated with its clients. Assume costs for design materials and staff are variable costs.
• Data from last year (110 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 130 clients will be served.