Question

How can a service firm compute its unit costs for pricing purposes?

Answer 1

by calculating the cost of labour allocated to particular service
such other expenses directly related to service should be added to the cost
portion of material used to provide the service
also by calculating overhead rate u can apply it to same by how much time you devote


though more points can be covered here we should simply know the fact that
direct cost
plus indirect cost (allocated to service)