Compu Services provides computerized inventory consulting. The office and computer expenses are $625,000 annually and are not assigned to specific jobs. The consulting hours available for the year total 20,000, and the average consulting hour has $30 of variable cost

(a) If the company desires a profit of $100,000, what should it charge per hour? Round to the nearest cent.

(b) What is the markup on variable costs if the desired profit is $150,000? Round to the nearest whole percent.