Arecent analysis of staff support found a strong correlation with the number of clients served. in contrast, in-house computing and miscellaneous office cost varied directly with the number of computer hours logged and number of client transactions, respectively. consulting clients served totaled 35% of the total client base, consumed 30% of the firm's computer hours, and accounted for 20% of the total client transactions. if carlin and marley switched from its current accounting method to an activity-based costing system, the amount of administrative cost chargeable to consulting services would: