Could you please help me answer part a! and if its not too much hassle could you explain the specific costs that would be required. Thanks :)

Superior Services is a firm that provides audit, tax, and advisory services to over 100 companies in the western United States. It employs thousands of professionals who have obtained accounting. finance, economics, and business degrees, and who focus on providing value and e operations of their clients. The firm has been in existence for nearly 70 years, and many of its clients are loval to Superior and look nowhere else for services, nhancing the Superior does not sell physical products, but it does need to consider how to price its services in order to make a profit. What costs will the company consider when deciding how much to charge clients for its services? a