Cecelia Schell is taking four clients (who are not related) on a tour of her retirement development. ...

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   Jim   Frank   Bud   Totals
Bus ticket   $80    $80    $80    $80    $320
Morning break   8    10    16    6   40
Lunch   24    20    28    20   88
Afternoon break   10    4   8    10   32
Cecelia's overhead    56    56    56    56    224
Totals    $178   $170    $188   $172    $704

Required:
Compute the total average cost per client showing average indirect (overhead) and average direct (other) charges separately.