Answer :
In year 2, the price of a non-incumbent auditor will be $12, while the incumbent auditor will charge $10. The incumbent auditor will earn a profit of $10 in year 2.
In year 2, the non-incumbent auditors will continue to charge their cost of $12. This is because they do not have the advantage of incumbency and cannot charge more than their cost. The incumbent auditor, who performed the audit in year 1, will charge $10, which is their cost. They can charge less than non-incumbents because they have the advantage of incumbency.
The profit of the incumbent auditor in year 2 is $10. This is because the incumbent charges $10, which is their cost, and there are no startup costs in year 2. The incumbent auditor's profit is simply the price charged minus the cost.
In year 1, all auditors want to become the incumbent to obtain the value of incumbency in year 2. The price that all auditors will choose in year 1 depends on the value of incumbency. An auditor in year 1 would be willing to charge their cost minus 0.9V, where V represents the value of incumbency in year 2. Each auditor will try to set their price at a level that maximizes their chances of becoming the incumbent while still covering their costs.
To calculate the profit of the auditor who becomes the incumbent in each of the four years, we need more information. The given information only specifies the costs and prices for years 1 and 2. Without additional data, we cannot determine the profits or present value of profits beyond year 2.
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