Wetherbee Tech Services $($WTS$)$ is a chain of computer maintenance technicians for households and small businesses. The following data are available for last year's services:

WTS recorded $120,100$ tech calls last year. It had budgeted $125,200$ calls, averaging $90$ minutes each.

Standard variable labor and support costs per tech call were as follows:

Direct IT specialist services: $90$ minutes at $$54$ per hour

Variable support staff, supplies, and overhead: $30$ minutes at $$24$ per hour

$$81$

$12$

Fixed overhead costs:

Annual budget $$4,140,200$

Fixed overhead is applied at the rate of $$36\mathrm{.}00$ per call.

Actual tech service call costs:

$\backslash$table$[[$Direct IT specialist services: $120,100$ calls averaging $84$ minutes at $$56\mathrm{.}00,],[$per hour,$$9,415,840$