A successful sale results in the homeowner purchasing a solar heating system and obtaining rebates, tax credits, and financing for which SES completes all the paperwork. The company has identified three major activities that drive the cost of selling heating systems: identifying new contacts (varies with the number of new contacts); traveling to and between appointments (varies with the number of miles driven); and preparing and filing rebates and tax forms (varies with the number of solar systems sold). Actual costs for each of these activities in 2019 and 2020 are shown below: 2019 2020 Average cost per new contact $ 12.00 $ 10.00 Travel cost per mile 0.55 0.80 Preparing and filing cost per new system 260.00 250.00 Sales of heating systems Number of new contacts Miles driven Actual Results Actual Results for 2019 for 2020 180 200 220 230 1,600 1,400