Niles and Cohen, CPAs earned $6,478,000 during 20Y4 using 79 employees. During 20Y5, the firm grew revenues to $7,629,900 and expanded the staff to 87 employees.

Required:

a. Determine the revenue per employee for each year.

	Revenue Per Employee
20Y4	$
20Y5	$

b. The growth in revenue was .................. the growth in the number of employees; thus, the revenue per employee .......................... between the two years.