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 pound 300,000. Each labour hour costs the firm pound 100. The firm has also made the following forecasts for the next quarter: (d) Assume there is a shortage of qualified accountants in the area. Therefore, the firm can only use its existing employees in the quarter, which can work up to a maximum of 6, 960 hours for that period. The firm estimates that the demand for accounting services in the next quarter will be as follows: 15 units for Audit: 18 units for Tax: 5 units for Consultancy. What quantities of which services should the firm provide in the next quarter in order to maximise its profits? Show your workings. (e) Assume that the firm can subcontract some of its services to another accounting firm for the next quarter. Assuming that variable labour costs would be saved as a result of subcontracting this work, state 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. Clearly state your supporting arguments and assumptions