What is the fee charged from A, B, C calculated based on currently used (i.e. traditional or absorption) costing systems?

Problem 1 XY provides accountancy services and has three different categories of client: limited companies, self employed individuals, and employed individuals requiring taxation advice. XY currently charges its clients a fee by adding a 20 per cent mark-up to total costs. Currently the costs are attributed to each client based on the hours spent on preparing accounts and providing advice. A) How much cost allocated to client A,B and C using one cost pool (total costs of the company) and allocation rate based on the hours spent on preparing accounts and providing advice. What is the fee charged from A,B,C calculated based on currently used costing systems? The following details relate to three of XY's clients