Mr. Sunland 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 $10,359 per year plus $1 per customer per month.
Option 2:	Hire a part-time bookkeeper for $19,588 per year to handle the invoicing and simple accounting. He would need to pay $6,900 per year to have taxes and year-end financial statements prepared.

Compare the current bookkeeping cost with the two options at customer levels of 896, 1,408, and 1,420.

		896	1,408	1,420
Current cost		$enter a dollar amount	$enter a dollar amount	$enter a dollar amount
Option 1		$enter a dollar amount	$enter a dollar amount	$enter a dollar amount
Option 2		$enter a dollar amount	$enter a dollar amount	$enter a dollar amount

Operating income

$enter operating income amount in dollars rounded to 0 decimal places