Exercise $5-33($Algo$)$ Methods of Estimating Costs: Account Analysis $($LO $5-1,2)$

Hughes Payroll and Clerical Services $($HPCS$)$ provides payroll, bookkeeping, and other services to small businesses. HPCS financial records show the following costs for last quarter $($QTR $1)$:

$\backslash$table$[[$Supplies$,$$$14,000$