Twain Services offers leadership training for local companies. It employs three levels of seminar leaders, based on experience, education, and management level being targeted: guru, mentor, and helper. When Twain bids on requests for seminars, it estimates the costs using a set of standardized billing rates. It then adds an estimate for travel, supplies, and so on (referred to as out-of-pocket costs). Next it applies a percentage to the total of seminar leader cost and out-of-pocket cost for general and administrative (G&A) expense. The estimates for each of these elements are shown as follows. Guru cost (per hour) Mentor cost (per hour) Helper cost (per hour) G&A factor $ 550 $ 250 $ 95 190% Required: Marcus Foundries has asked Twain for a set of seminars for managers at several levels. The bidding manager at Twain estimates that the work will require 60 guru-hours, 215 mentor-hours, and 900 helper-hours. She estimates out-of-pocket costs to be $28,000. What is the estimated cost of the proposed seminars, based on these estimates? Guru cost Mentor cost Helper cost Out-of-pocket cost Estimated consultant and miscellaneous cost G&A costs Estimated costs