Problem 8-18A (Algo) Flexible budget planning LO 8-1 Howard Cooper, the president of Thornton Computer Services, needs your help. He wonders about the potential effects on the firms net income if he changes the service rate that the firm charges its customers. The following basic data pertain to fiscal Year 3. Standard rate and variable costs Service rate per hour $ 81.00 Labor cost 35.00 Overhead cost 6.30 Selling, general, and administrative cost 3.60 Expected fixed costs Facility maintenance $ 521,00