Pierson Landscape Architects $($PLA$)$ develops and sells plans for various types of gardens and outdoor spaces. Customers buy the plans and then install the garden, the water feature, or other installation by themselves or by hiring a contractor who will take the plans and complete the job. The cost of producing one typical set of plans is

Average Cost per Plan:

Labor, including architects and landscapers

Variable overhead, including supplies

Fixed production costs $($equipment and so on$)$

Fixed marketing and administrative costs

Total cost per set of plans

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