What are the expected average quarterly costs of running a consulting practice if fixed costs are expected to be $6,000 a month and variable costs

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What are the expected average quarterly costs of running a consulting practice if fixed costs are expected to be $6,000 a month and variable costs are expected to be $140 per client for each quarter? Expected number of clients for the year are:

a) $36,025

b) $34,125

c) $18,025

d) $37,625

Jan-March 115 April-June 145 July-Sep 140 Oct-Dec 115

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