The following information is related to the Lilliput Veterinary Clinic for April 2010, the firm’s first month of operation:
Veterinarian salaries for April ............... $16,200
Assistants’ salaries for April ............... 6,280
Medical supplies purchased in April ............ 4,800
Utilities for month (90% related to animal treatment) ...... 2,700
Office salaries for April (20% related to animal treatment) ... 1,900
Medical supplies on hand at April 30 ............. 2,200
Depreciation on medical equipment for April ......... 3,700
Building rental (80% related to animal treatment) ........ 3,100
Compute the cost of services rendered.