ROK Tax Service is trying to determine the variable and fixed elements of its service overhead. The following data have been collected from recent activity: TOTAL SERVICE OVERHEAD March: $22,900 April: $20,800 May: $26,400 CLIENTS SERVED March: 112 April: 98 May: 138 The formula for TOTAL service overhead cost is:

1.	$5,600 + $40 per client

2.	$7,080 + $140 per client

3.	$5,600 + $140 per client

4.	$7,823 + $134.62 per client