According to its original plan, Munoz Consulting Services Company plans to charge its customers for service at $131 per hour in Year 2. The company president expects consulting services provided to customers to reach 48,000 hours at that rate. The marketing manager, however, argues that actual results may range from 45,000 hours to 51,000 hours because of market uncertainty. Munoz's standard variable cost is $41 per hour, and its standard fixed cost is $1,430,000.