LMN Services offers landscaping services. Calculate the direct costs, fixed costs, variable costs, and total operating costs for servicing a client based on the following data:

• Direct labor costs (direct): $5,000 for the client project
• Equipment depreciation (fixed): $2,000 per year
• Fuel expenses (variable): $500 plus $100 per day of service
• Insurance premiums (fixed): $1,000 per year
• Supplies (variable): $200 per client project

Requirements:

• Outline the direct, fixed, and variable costs associated with servicing one client.
• Calculate the total operating costs for providing landscaping services.
• Discuss the impact of seasonal fluctuations on variable costs.
• Analyze the fixed costs' impact on LMN Services' pricing strategy.
• Recommend cost-efficiency measures to enhance profitability in landscaping services.