Terri Martin, CPA provides bookkeeping and tax services to her clients. She charges a fee of $98 per hour for bookkeeping and $147 per hour for tax services. Martin estimates the following costs for the upcoming year: Office supplies $23,600 Computer fees 31,600 Secretary's salary 49,000 Rent 23,700 $127,900 Operating profits declined last year and Ms. Martin has decided to use activity-based costing (ABC) procedures to evaluate her hourly fees. She gathered the following information from last year's records: Activity Levels Activity Cost Driver Bookkeeping Tax Services Office supplies Hours billed 1,200 800 Computer fees Computer hours used 400 600 Secretar's salary Number of clients 16 84 Rent Types of services offered 1 1 Martin wants her hourly fees for the tax services to be 160% of their activity-based costs. What is the fee per hour for tax services in the upcoming year?