Could you help me on this question! Thanks

First Accounting LLP is a small accounting firm offering 3 standardised services in the areas of Audit, Tax, and Consultancy using the same staff. The total fixed costs of the firm for the next quarter are projected to be 300,000. Each labour hour costs the firm 100. The firm has also made the following forecasts for the next quarter:

Selling Price (per unit)	50000	65000	80000
Variable Labour Cost	25000	32000	40000
Other Variable Cost	15000	8000	10000
Share of fixed costs	5000	14000	16000

Question: Assume that the firm can subcontract some of its services to another accounting firm for the next quarter. State, with supporting arguments and assumptions, what is the maximum price per unit of service (for each type of service) AND the maximum total amount that the firm can pay to subcontract the part of the work that it cannot meet internally due to its staff shortage.