The managing partner at Jennifer's Accounting Service typically hires one part$-$time intern to complete her clients' basic tax returns. Jennifer expects her intern to complete $260$ of these basic returns, estimating each one to take $30$ minutes of the intern's time. Jennifer pays her intern $$\frac{30}{?}$ hour and incurs additional variable overhead costs of $$\frac{23}{?}$ hour associated with the resources that are needed behind the scenes for these jobs. What cost of services should Jennifer budget for all basic tax returns this season, and how much should she charge each client if she wants to earn $60\%$ gross margin on each of these returns? $($Round sales price per unit to $2$ decimal places, e$.$g$.15\mathrm{.}25.)$