Howard Cooper, the president of Gibson Computer Services, needs your help. He wonders about the potential effects on the firm's net income if he changes the service rate that the firm charges its customers. The following basic data pertain to fiscal year 2019. Standard rate and variable costs Service rate per hour Labor cost Overhead cost Selling, general, and administrative cost $ 89.00 35.00 6.90 4.20 Expected fixed costs Facility maintenance Selling, general, and administrative $524,000 143,000