The Dash Cell Phone Company charges customers a base rate of $5 per month to send text messages. In addition, there are other charges as follows: The first 100 messages per month are included Additional three cents are charged for each text message after the 100th message up to and including 300 messages An additional two cents are charged for each text message after the 300th message. Federal, state, and local taxes add a total of 14 percent to each bill.

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