The accounting firm of Deloitte & Touche is the largest international accounting firm in the world as ranked by total revenues. For the last two years, Deloitte & Touche reported the following for its U.S. operations:

 

2005

2004

Revenues (in millions)

$ 7,814

$ 6,876

Number of professional staff (including partners)

26,401

22,841

a. For 2004 and 2005, determine the revenue per professional staff. Round to the nearest thousand dollars.

b. Interpret the trend between the two years.