Typically, Tina spends 15 hours per month on bookkeeping and taxes. This increases to 46 hours in April. She uses a room off the kitchen as her office (a room that is sorely needed for additional food storage given the expansion). If Tina continues to do the financial work, the restaurant will need to make up for 75 percent of her time by hiring additional help at $10 per hour (hourly wage plus the restaurant's cost of Social Security, Medicare, and unemployment insurance taxes). The local accountant will charge $23 per hour for bookkeeping services; he expects this service to average ten hours per month. Taxes are filed quarterly for labor as well as state and local income taxes. These tax forms should cost about $85 per quarter. The annual income tax filing is estimated to cost $335, payable at the time of filing in April.