Sarah Haymeyer. CPA, pays her new staff accountant, Hannah, a salary equivalent to $$25$ per hour while Sarah receives a salary equivalent to $$40$ per hour. The firm's predetermined indirect cost allocation rate for the year is $$12$ per hour. Haymeyer bills for the firm's services at $30\%$ over cost. Assume Sarah works $5$ hours and Hannah works $10$ hours preparing a tax return for Michele Meckfessel. What is the total cost of preparing Meckfessel's tax return?