AC services provide Air Conditioner maintenance throughout Selangor. The company bases its overhead cost budgets on the following data: Budget Price and Expenses Price of Services RM150 per Service Variable overhead costs: Cleaning 30 per Service Maintenance 10 per Service Outdoor Expense 20 per Service Fixed overhead costs: Salaries and wages 10,000 per month Depreciation 3,000 per month Utilities 1,000 per month Premise Rent 5,000 per month In January, the following actual costs were incurred for 260 services provided: Cleaning 5,500 Maintenance 2,580 Outdoor Expenses 2,210 Salaries and wages 11,800 Depreciation 3,500 Utilities 650 Rent 5,000 Due to an unanticipated surge in demand for services in the month of January, the company purchased some equipment to provide faster services. Competition in the market has forced AC Services to reduce the price charged to customers to RM120 for each service. To improve situation, AC Services is considering relocating the business and pay less rent to RM3,000. This however will increase the actual outdoor expenses to RM23 per service. Evaluate whether this plan is feasible and suggest some other alternatives to sustain the business