Howard Cooper, the president of Vernon 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 $3.$

$\backslash$table$[[$Standard rate and variable costs,$],[$Service rate per hour,$86\mathrm{.}00],[$Labor cost$,39\mathrm{.}00],[$Overhead cost$,6\mathrm{.}60],[$Selling$,$ general, and administrative cost,$4\mathrm{.}10],[$Expected fixed costs,$$521,000$