The following information is related to North Zulch Veterinary Clinic for April 2013, the firm’s first month of operation:
Veterinarian salaries for April ............... $ 8,100
Assistants’ salaries for April ............... 3,140
Medical supplies purchased in April ............ 2,400
Utilities for month (90% related to animal treatment) ...... 2,000
Office salaries for April (20% related to animal treatment) ... 1,900
Medical supplies on hand at April 30 ............ 1,200
Depreciation on medical equipment for April ......... 3,700
Building rental (80% related to animal treatment) ........ 3,100
Compute the cost of services rendered.