Richardson Environmental Services Ltd. provides reclamation advice to clients, related to either well sites or pump stations. The company's budgeted income statement for the year ended December 31, 2023 is shown below. Richardson Environmental Services Ltd. Budgeted Income Statement For the Year Ended December 31, 2023 The firm's staff consists of one employee-owner (Richardson) and two assistants. Annual budgeted hours for each employee is 2,000 . The firm expects to complete four well site files and 50 pump station files during fiscal 2023. At present, fees are based on time spent on each file by Richardson. Her hourly charge-out rate is $250. Average estimated hours to complete a well site file is 100 hours for Richardson and 50 hours for an assistant. Average estimated hours to complete a pump station file is 30 hours by Richardson and 70 hours by an assistant. The remaining hours will be used for other necessary (but unbillable) activities. Relevant allocation information is as follows: Allocation basis Required: Using time-driven activity based costing, calculate the time equations for Richardson and the assistants that will produce equal pre-tax profit percentages for each of the two types of reclamation advising service