Mr. Henley is exploring options to reduce the annual bookkeeping costs.

Option 1:	Renegotiate the current contract with the bookkeeping service to pay a flat fee of $10,473 per year plus $1 per customer per month.
Option 2:	Hire a part-time bookkeeper for $19,402 per year to handle the invoicing and simple accounting. He would need to pay $6,538 per year to have taxes and year-end financial statements prepared.

Compare the current annual bookkeeping cost with the two options at customer levels of 888, 1,020, and 1,210.