The following table shows key operating statistics for the four largest public accounting firms:

a. Determine the revenue per partner and revenue per professional staff for each firm. Round to the nearest dollar.
b. Interpret the differences between the firms in terms of your answer in (a) and the table information.

Revenue Split No. of Accounting U.S. Net Revenues No of. Professional and Auditing Tax Consulting Management (in millions) Partners Staff PricewaterhouseCoopers Deloitte & Touche Ernst & Young KPMG $8,056 6,130 4,485 3,171 2,784 2,283 1,934 1,471 33,454 20,472 13,871 10,438 35% 19% 21 39 38 46% 35 0 0 58 62