Problem 1 (8 Marks) 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 Anna Bus ticket $80 Morning break 8 Lunch 24 Afternoon break 10 Cecelia's overhead 56 Totals $178 Jim Frank $80 $80 10 16 20 28 4 8 56 56 $170 $188 Bud Totals $80 $320 6 40 20 88 10 32 56 224 $172 $704 Required: Compute the total average cost per client showing average indirect (overhead) and average direct (other) charges separately. Focus o M