The managing partner at Kimberly's Accounting Service typically hires one part$-$time intern to complete her clients' basic tax returns.

Kimberly expects her intern to complete $200$ of these basic returns, estimating each one to take $30$ minutes of the intern's time.

Kimberly pays her intern $$\frac{21}{?}$ hour and incurs additional variable overhead costs of $$\frac{19}{?}$ hour associated with the resources that are

needed behind the scenes for these jobs. What cost of services should Kimberly 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$.15\mathrm{.}25.)$

Cost of services

Sales price per unit

$

$