Question $4$:Danyay Solutions provides IT consulting services to their clients, focusing on software development, cybersecurity, and cloud migration. Based on last year's client list of $150$ clients, the cost of providing cybersecurity services is $$1,260$ per client, itemized as follows:Software License:Hardware Upgrades:Consultant's time $(3$ hours @ $$150)$:Security Audit fee:Total Direct costs:$$90$S$20$$$450$$$70$$$630$Overhead $(100\%$ of direct costs$)$:Total:$$630$$$1,260$The $100\%$ markup to cover overhead costs is typical in this industry. Overhead is thought to consist of $50\%$ variable costs and $50\%$ fixed costs. Dr$.$ Pudge $($a renowned cybersecurity expert$)$ has offered to service all the clients with cybersecurity needs for a fee. This would include not only his time but also the software license, hardware upgrades, and security audit fee.$($A$)$ If Pudge's fee is $$800$ per client, should the offer be accepted? Show your work and explain why or why not.