Answer:
$23,290.00
Explanation:
Preparation forn a schedule of cost of contract services performed
Supplies used on consulting contracts 1,940.00
Salaries of professionals working on contract 16,400.00
Service Overhead: 
Janitorial services for professional offices	800.00	
Insurance on contract operations	880.00	
Utilities for contract operations	2,360.00	
Depreciation on equipment used for contract work	910.00	
Total service overhead 4,950.00
(800.00+880.00+2,360.00+910.00) 
Cost of Contract Services Provided 23,290.00
(1,940.00+16,400.00+4,950.00) 
 Administrative expenses:
Supplies used in administrative offices 1,700.00	
Depreciation on administrative office equipment	1,450.00	
Salaries of administrative office personnel	8,690.00	
Janitorial services for administrative offices	580.00	
Insurance on administrative operations	930.00	
Utilities for administrative offices	1,930.00	
TOTAL 15,280
Therefore the schedule of cost of contract services performed will be 23,290.00