Wendy Chen established Windy City Coaching (WCC) to provide teen counseling and executive coaching services to its clients. WCC charges a $300 fee per hour for each service. The revenues and costs for the year are shown in the following income statement:

WINDY CITY COACHING
Income Statement
	Teen Counseling			Executive Coaching			Total
Revenue	$	66,000		$	135,000		$	201,000
Expenses:
Administrative support								40,000
Transportation, etc								36,000
Equipment								20,000
Profit							$	105,000

WCC has kept good records of the following data for cost allocation purposes:

		Activity Level
Activity	Cost Driver	Teen Counseling	Executive Coaching
Providing administrative support	Number of clients	6	4
Traveling	Number of visits	100	150
Using equipment	Computer hours	900	700