The managing partner at Helen's Accounting Service typically hires one part-time intern to complete her clients' basic tax returns. Helen expects her intern to complete 320 of these basic returns, estimating each one to take 30 minutes of the intern's time. Helen pays her intern $24/hour and incurs additional variable overhead costs of $23/hour associated with the resources that are needed behind the scenes for these jobs. What cost of services should Helen budget for all basic tax returns this season, and how much should she charge each client if she wants to earn 50% gross margin on each of these returns? (Round sales price per unit to 2 decimal places, e.g. 15.25.)