transportation company provides bussing, limo, and taxi service. The company charges $350 per day for bussing service, $2.00 per kilometre for taxi service, and $3.50 per kilometre for limo service. Two individual clients, the school board and the city government offices, use the majority of the limo service on a contract agreement. Bussing services are used exclusively by the school board, and the taxi service is used almost exclusively by the general public, although the school board uses the taxi services when individual students have to be transported on occasion. Indirect costs are accumulated on internal records at $1.50 per kilometre for limo use, $1.00 per kilometre for taxi use, and $195 per day for each of the twenty buses.

The company's costing system has tracked the following activities for the month:

Client	Limo Kilometres	Taxi Kilometres	Average Days/Bus
School board	360	90	19
City government	1,943	125	n/a

Compute the billing to each major client for the month.

A.

School board: $7,050.50

City government: $7,685.00

B.

School board: $134,440.00

City government: $7,050.50

C.

School board: $8,090.00

City government: $7,050.50

D.

School board: $134,440.00

City government: $4,323.50

E.

School board: $8,090.00

City government: