Rue Spruce Professionals, a management consulting firm, specializes in strategic planning for financial institutions. George Clark and Steven Lee, partners in the firm, are assembling a new strategic planning model for clients to use. The model is designed to be used on most personal computers and replaces a rather lengthy manual model currently marketed by the firm. To market the new model, George and Steven will need to provide clients with an estimate of the number of labour hours and the computer time needed to operate the model. The model is currently being test$-$marketed at five small financial institutions. These financial institutions are listed below, along with the number of combined computer$/$labour hours used by each institution to run the model once: