You determine that in year three there was a new lease signed at the start of the year which costs $7,000 per year. Thee $7,000 is included in the year 3 total costs in the table above. This new information will impact the estimated cost structure... it will lower the estimated variable costs by about $.40. it will raise the estimated variable cost by a few cents it will raise the estimated variable cost by about $.40 there will be no impact because the table includes all the numbers it will lower the estimated variable cost by a few cents