(Cost of services rendered) 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.