Twain Services offers leadership training companies. It employs three levels of seminar leaders, based on experience, education, and management level being targeted: guru, mentor, and helper. When bids on requests for seminars, the costs using a set of standardized billing rates. It then adds an estimate for travel, supplies, and so on (referred to as out-ofpocket costs). Next it applies a percentage to the total of seminar leader cost and out-of-pocket cost for general and administrative (G&A) The estimates for each of these elements are shown below: Guru cost (per hour) Mentor cost (per hou) 85 Helper oost (per hour) for a set of seminars for managers at several levels. The bidding Required manager at estimates that the work will require guru-hours estimated cost of the proposed hours. She estimates out-of-pocket costs to be $26,000. What is the seminars, based on these estimates