Terri Martin, CPA provides bookkeeping and tax services to her clients. She charges a fee of $76 per hour for bookkeeping and $114 per hour for tax services. Martin estimates the following costs for the upcoming year:

Office supplies	$19,200
Computer fees	27,200
Secretary's salary	38,000
Rent	20,400
	$104,800

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 cannot change the hourly fee for the bookkeeping services because of the number of competing firms in the area. If Martin wants to earn $76,000 pre-tax in the upcoming year, how much will she charge per hour for tax services?