Terri Martin, CPA provides bookkeeping and tax services to her clients. She charges a fee of $86 per hour for bookkeeping and $129 per hour for tax services. Martin estimates the following costs for the upcoming year:

Office supplies	$21,200
Computer fees	29,200
Secretary's salary	43,000
Rent	21,900
	$115,300

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?