Cost Management: A Strategic Emphasis 7th Edition by Edward Blocher,David Stout ,Paul Juras,Gary Cokins

Exercise 5

Cost Relationships ChimneySweep provides cleaning services for residential chimneys and fireplaces. The cleaning service requires $35 in variable costs for cleaning materials. The fixed costs of labor, the company's truck, and administrative support are $165,000 per year. ChimneySweep averages 100 service calls per month.
Required What is the average cost per cleaning service call