The document discusses a three year service agreement premium plan that charges customers $148 in the first year, $126 (with a 15% discount) in the second year, and $126 in the third year for a total of $400. Customers would pay a $40 upfront fee and then $10 monthly installments over 36 months. The document estimates that if three technicians each sold 20-30 service agreements per month, it could generate $24,000-$28,800 in annual spiffs for the technicians and increase the company's annual gross sales by $216,000-$288,000. It estimates the cost of sales for the service agreements would be around $121,000, resulting in a gross profit of