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Nathan Jones is a sole proprietorship that provides consulting and tax preparation services to its clients. Nathan charges a fee of $100 per hour for each service and can devote a maximum of 4,000 hours annually to his clients. He reported the following revenues and expenses for 2019: Revenue $400,000 Expenses (All overhead costs): Administrative support $84,000 Supplies 72,000 Computer costs 48 000 204 000 Netmcome (loss) _ $196,000 Being an accountant, Nathan kept good records of the following data for 2019: (i). Revenue: Tax preparation $130,000 Consulting 2T0 000 Total $400,000 (ii). ACTIVITY LEVEL Overhead Cost Cost Driver Tax Consulting Total Administrative I umber of clients 72 48 120 support Supplies Transactions with 200 300 500 clients Computer costs Computer hours 1,000 600 1,600 Required: a. Should Nathan emphasize one service more than the other if Nathan were to allocate all the overhead costs using direct labour hours as the only overhead cost driver (1,300 for Tax and 2,700 for Consulting)? Support your decision with the relevant calculations and/or analysis. b. How might Nathan's product/service emphasis decision in Part a above be altered if he were to allocate all the overhead costs using activity-based costing and the three cost drivers, that is, number of clients, number of transactions with clients, and computer hours? Show all your supporting calculations and/or analysis, including any necessary explanation