John Jones operates an accounting and tax practice. He bills $80 per hour for accounting and $150 per hour for tax preparation and related services. Jones expects the following costs for next year:

Office Supplies	$7,000
Rent	$24,000
Bookkeeper's salary	$45,000
Tax & Accounting Software	$6,000
Total	$82,000

Having experienced a decline in operating income last year, jones decides to try a new system called activity-based costing to determine whether he should change his fee structure. He developed the following data from previous records:

Activity:	Cost Driver:	Accounting	Tax
Office Supplies	Hours Billed	1400	600
Rent	Types of Services offered	1	1
Bookkeeper's Salary	Number of Clients	50	200
Tax & Accounting Software	Services Billed	360	240

Jones feels that he had better not change his accounting billing rate due to competitive pressures. He does feel that he can charge more for his tax services. He would like to make $150,000 before taxes next year. What would he need to bill per hour for his tax services to achieve this goal?