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ChimneySweep provides cleaning services for residential chimneys and fireplaces. The cleaning service requires $31 in variable costs for cleaning materials. The fixed costs of labor,

ChimneySweep provides cleaning services for residential chimneys and fireplaces. The cleaning service requires $31 in variable costs for cleaning materials. The fixed costs of labor, the companys truck, and administrative support are $184,800 per year. ChimneySweep averages 200 service calls per month. What is the average cost per cleaning service call?

A.

$77.

B.

$108.

C.

$31.

D.

$955.

E.

$924.

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