Suppose that Nash Daycare provides two different services: full-time childcare for preschoolers, and after-school care for older children. The director would like to estimate an annual cost per child in each of the daycare programs, ignoring any facility-sustaining costs. She is considering expanding the services and wants to know whether full-time or after-school care is more profitable.

The following activities and annual costs apply to the daycare centre. Salaries and wages are $140,000. Full-time children arrive between 8:00 and 9:00 a.m. Older children arrive about 3:00 p.m. All the children are gone by 6:00 p.m. Employees estimate that they spend about 30% of their time on meal-related activities, 30% supervising naps or recreation, 10% in greeting children or sending them home, and the rest of the time presenting educational experiences to the children. Meals and snacks cost about $19,000. Preschoolers receive 2 snacks and 1 meal per day, and the older children receive 1 snack per day. On average, snacks and meals do not differ in cost. Supplies cost $9,000 for the full-time childcare program and $7,000 for the after-school program.

Currently, 30 children participate in full-time care and 15 children in after-school care. Because Nash Daycare maintains a waiting list for openings in its programs, the number of children in each program remains steady.

Assuming 200 days of daycare for a year, estimate the annual cost per child in each program