Blossom Horticulture provides and maintains live plants in office buildings. The company's 890 customers are charged $38 per month for this service, which includes weekly watering visits. The variable cost to service a customer's location is $19 per month. The company incurs $2,132 each month to maintain its fleet of four service vans and $3,028 each month in salaries. Blossom pays a bookkeeping service $2 per customer each month to handle all invoicing and accounting functions. Mr. Blossom is exploring options to reduce the annual bookkeeping costs. Option 1: Renegotiate the current contract with the bookkeeping service to pay a flat fee of $10,260 per year plus $1 per customer per month. Option 2: Hire a part-time bookkeeper for $18,844 per year to handle the invoicing and simple accounting. He would need to pay $5,500 per year to have taxes and year-end financial statements prepared