The firm, bills $$168$ per hour for services performed. The cost per hour for professional staff time is $$78.$

Billable hours to clients for the year totaled $8,800,$ consisting of information systems services, $5,280$; e$-$commerce consulting, $3,520.$Administrative cost of $$423,760$ was $($and continues to be$)$ allocated to both services based on billable hours. These costs consist of staff support, $$225,480$; in$-$house computing, $$159,000$; and miscellaneous office charges, $$39,280.$

Number of clients $26585350$

Number of computer hours $3,8802,3806,260$

Number of client transactions $7608601,620$

Assume that the firm uses traditional costing procedures, allocating total costs on the basis of billable hours. What is the income for Information system services $($it is not $$887,040$ that is the totall billing amount, and it is not $$221,320)$