Cecelia Schell is taking four clients (who are not related) on a tour of her retirement development. The clients incurred the following expenses while on the tour. All tour expenses are paid by Cecelia because she has business discounts for most of her business dealings. These expenses will be billed to the clients by Cecelia. Expense Bus ticket Anna Jim Frank $80 Bud Totals $80 $80 $80 $320 Morning break Lunch 8 10 16 6. 40 24 Afternoon break 10 20 28 20 88 4 8. 10 32 Cecelia's overhead 56 Totals 56 56 $188 56 224 $704 $178 $170 $172 Required: Compute the total average cost per client showing average indirect (overhead) and average direct (other) charges separately.